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Auditing and Assurance Archives

Archives

 

 

 Date Title Comments due by
7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs

with links to

(IAASB’s comment due date is 5 June 2024)

 

The Institute has launched an online survey to facilitate members to voice your views on ED-240. It will close on 5 May. Click here to begin the survey.

Consultation Ended
9 January 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed Narrow Scope Amendments to:
  • International Standards on Quality Management (ISQMs);
  • International Standards on Auditing (ISAs); and
  • International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statement

as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

 

with links to:

(IAASB’s comment due date is 8 April 2024) 

Consultation Ended
4 August 2023 Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards

with links to

(IAASB’s comment due date is 1 December 2023) 

 

The Institute has launched an online survey to facilitate members to voice your views on the Proposed ISSA 5000. It is primarily targeted toward obtaining views from diverse perspectives and expertise levels within our stakeholder community. The survey takes around twenty minutes to complete and will close on 1 November. Click here to begin the survey.

Consultation Ended
27 April 2023

Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs

 

with links to

• Exposure Draft
• Press Release

(IAASB’s comment due date is 24 August 2023) 

 

To facilitate understanding, the Institute has prepared an introductory video in Cantonese with English terminologies to provide an overview of the proposed ISA 570 (Revised 202X). Watch the video and view the presentation slides to learn more.

The Institute is interested in hearing your views about the IAASB’s proposed ISA 570 (Revised 202X), Going Concern. You are invited to take a survey which highlights the key attributes of the proposals followed by yes/no questions. The survey takes around twenty minutes to complete and will close on 17 July. Click here to begin the survey.

Consultation Ended
26 January 2023

Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments

 

with links to

• Exposure Draft
• Press Release

(IAASB’s comment due date is 2 May 2023) 

Consultation Ended
12 January 2023

Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027

 

with links to

• Consultation Paper
• Press Release

(IAASB’s comment due date is 11 April 2023) 

 
Consultation Ended
25 October 2022  Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs

 

with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 24 April 2023) 

 

The Institute is interested in hearing your views about Proposed ISA 500 (Revised). To collect these views, you are invited to take a survey which highlights the key attributes of the proposals followed by yes/no questions. The survey takes around twenty minutes to complete and will close on 24 March 2023. Click here to begin the survey.

To facilitate understanding, the Institute has produced an introductory video in Cantonese with English terminologies to provide an overview of the proposed changes. Click to view the video (approx. 27 minutes) and slide presentation.

 

 

  

 

 
Consultation Ended
 11 August 2022  Invitation to Comment on ED Practice Note (“PN”) 851 (Revised) Reporting on the Annual Financial Reports of Non-Governmental Organisations Consultation Ended 
 8 July 2022

Invitation to Comment on Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs) 

with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 4 October 2022) 
Consultation Ended 
19 July 2022 Invitation to Comment on Exposure Draft Technical Bulletin AATB 3 (Revised) Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings  Consultation Ended 
13 July 2022 Invitation to Comment on Exposure Draft, Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ordinance (Cap. 112)

with links to

 
Consultation Ended 
 27 September 2021 Invitation to Comment on Exposure Draft, Conforming Amendments to Other Standards and Pronouncements as a Result of Hong Kong Standard on Related Services 4400 (Revised), Agreed-upon Procedures Engagements 
Consultation Ended 
 23 September 2021 Invitation to Comment on ED Practice Note 850 (Revised) Reporting on Flag Days, General Charitable Fund-Raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits Issued by the Social Welfare Department  Consultation Ended
 27 July 2021

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) 

with links to

(IAASB's comment due date is 31 January 2022)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 9 November 2021.


 Consultation Ended
29 July 2021  Invitation to Comment on ED Practice Note 740 (Revised) Auditor’s Letter on Continuing Connected Transactions under the Hong Kong Listing Rules   Consultation Ended
7 May 2021 Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Survey Consultation, the IAASB’s Work plan for 2022-2023

with links to

(IAASB's comment due date is 5 August 2021)

  Consultation Ended
23 February 2021
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards

 

with links to

(IAASB's comment due date is 24 May 2021)

 Consultation Ended
20 November 2020 Invitation to Comment on ED Practice Note 730 (Revised) Guidance for Auditors Regarding Preliminary Announcements of Results  Consultation Ended
2 November 2020  Invitation to Comment on Exposure Draft Technical Bulletin AATB 5 Environmental, Social and Governance (ESG) Assurance Reporting Consultation Ended
 30 October 2020 Invitation to Comment on Exposure Draft Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries Consultation Ended
 16 September 2020  Invitation to Comment on IAASB Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit

 

with links to

(IAASB's comment due date extended to 1 February 2021)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 20 November.

Consultation Ended
 3 July 2020 Invitation to Comment on Exposure Draft Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance  Consultation Ended
 30 June 2020 Invitation to Comment on Exposure Draft Practice Note 860.1 (Revised) The Audit of Retirement Schemes  Consultation Ended
 4 May 2020 Invitation to Comment on IFAC's IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and Proposed Conforming and Consequential Amendments to Other ISAs   Consultation Ended
18 March 2020 Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Public Consultation on Proposed Guidance, Extended External Reporting (EER) Assurance

 

with link to

 Consultation Ended
18 March 2020 Invitation to Comment on Exposure Draft HKSIR 500 (Revised) Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness  Consultation Ended
18 March 2020 Invitation to Comment on Exposure Draft Technical Bulletin AATB 3 (Revised) Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings
 Consultation Ended
20 February 2020 Invitation to Comment on Exposure Draft Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance  Consultation Ended
19 November 2019 Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Conforming Amendments to the IAASB International Standards as a result of the Revised IESBA Code

 

with links to

 Consultation Ended
 2 May 2019

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Discussion paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) 

with links to

 Consultation Ended
 26 July 2019

Invitation to Comment On Exposure Draft Practice Notes

 Consultation Ended
 13 February 2019

Invitation to Comment on IAASB Exposure Drafts

 
Press Release

Consultation Ended
 13 February 2019

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2020-2023 and Work Plan for 2020-2021

 

Consultation Ended
 1 March 2019

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper, Extended External Reporting (EER) Assurance

 

Consultation Ended
 21 November 2018

Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements

Consultation Ended

 26 October 2018

Invitation to Comment on ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance

Consultation Ended

 

 10 October 2018 Invitation to Comment on ED Practice Note 850 (Revised) Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Consultation Ended
 20 July 2018

Invitation to Comment on IFAC'S IAASB Exposure Draft
Proposed International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

 

            
Consultation Ended
 27 November 2017

Invitation to Comment on Exposure Draft Practice Notes 

 

Consultation Ended
 25 April 2017 Invitation to Comment on ED Practice Note 860.1(Revised) The Audit of Retirement Schemes Consultation Ended
 25 April 2017 Invitation to Comment on IFAC's IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures Consultation Ended
 1 December 2016 Invitation to Comment on IAASB Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagement and Other Services, and the Implications for the IAASB's International Standards
Consultation Ended
 3 October 2016 Invitation to Comment on Exposure Draft HKSIR 400 (Revised), Comfort Letters and Due Diligence Meetings Consultation Ended
 3 October 2016 Invitation to Comment on Exposure Draft Revised HKSIR 200 Accountants' Reports on Historical Financial Information in Investment Circulars Consultation Ended
 28 July 2016 Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Survey Consultation, The IAASB's Work Plan for 2017-2018 and Continuing Relevance of its Strategic Objectives Consultation Ended
30 June 2016

Invitation to Comment on ED Practice Note 840 (Revised) The Reporting Engagement on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules

Consultation Ended
 22 December 2015 Invitation to Comment on IFAC's IAASB Invitation to Comment Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Controls and Group Audits
Consultation Ended
4 August 2015 Invitation to comment on IFAC's IAASB ED Proposed ISA 810 (Revised) Engagements to Report on Summary Financial Statements Consultation Ended
27 July 2015 Invitation to Comment on IFAC's IAASB ED Proposed Amendments to the IAASB's International Standards -Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations
Consultation Ended
25 June 2015 Invitation to Comment on ED Revised Practice Note 730 Guidance For Auditors Regarding Preliminary Announcements of Annual Results Consultation Ended

8 May 2015

Invitation to Comment on ED Revised Technical Bulletin AATB 1 Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Consultation Ended
27 February 2015

Invitation to Comment on ED Revised Practice Note 740 Auditor’s Letter on Continuing Connected Transactions under the Hong Kong Listing Rules

Consultation Ended
26 January 2015 Invitation to Comment on IAASB ED Proposed ISA 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and ISA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement and Conforming Amendment to Another ISA Consultation Ended
24 December 2014 Invitation to Comment on ED Revised Practice Note 810.2 The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Consultation Ended
30 October 2014

Invitation to Comment on Exposure Draft Practice Notes

  • ED Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries
  • ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance
  • ED Practice Note 860.1 (Revised) The Audit of Retirement Schemes
Consultation Ended
30 June 2014  Invitation to Comment on ED Practice Note 900 (Revised) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Consultation Ended
21 May 2014 Invitation to Comment on IAASB Exposure Draft Proposed Changes to the International Standards on Auditing Addressing Disclosures in the Audit of Financial Statements Consultation Ended
28 April 2014 Invitation to Comment on ED Practice Note 600.1 (Revised) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap 622) Consultation Ended
28 April 2014 Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information and Proposed Consequential and Conforming Amendments to Other ISAs Consultation Ended
20 January 2014 Invitation to Comment on ED of HKSIR 500 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Consultation Ended
20 December 2013 Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2015-2019 and Work Program for 2015-2016 Consultation Ended
20 December 2013 Invitation to Comment on ED Revised Practice Note 850 Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Consultation Ended
16 September 2013 Invitation to Comment on Exposure Draft Revised Practice Note 810.2 The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Consultation Ended
16 September 2013 Invitation to Comment on Exposure Draft Revised Technical Bulletin AATB 1 Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Consultation Ended
23 July 2013 Invitation to Comment on ED Revised Practice Note 860.1 The Audit of Retirement Schemes Consultation Ended
29 July 2013

Invitation to comment on IFAC's IAASB Exposure Draft Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing

 

(Please click here for the online survey and further information)

Consultation Ended
28 February 2013 Invitation to Comment on ED Revised Practice Note 810.1 Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Companies Ordinance Consultation Ended
17 January 2013

Invitation to Comment on IFAC's IAASB Consultation Paper A Framework for Audit Quality

(Please click here for the online survey and further information)

Consultation Ended
16 November 2012 Invitation to comment on IFAC's IAASB Exposure Draft ISA 720 (Revised),The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and The Auditor's Report Thereon Consultation Ended
 23 November 2012 Invitation to Comment on Exposure Draft Practice Note 
Practice Note 750 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal
Consultation Ended
 19 December 2012 Invitation to Comment on ED HKSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus Consultation Ended
20 December 2012 Invitation to Comment on ED Revised Practice Note 620.2Communication between the Auditor and the Insurance Authority Consultation Ended
21 November 2012 Invitation to Comment on Exposure Draft Revised Hong Kong Standard on Investment Circular Reporting Engagement (HKSIR)
Revised HKSIR 400 Comfort Letters and Due Diligence Meeting
Consultation Ended
July 2012 Invitation to Comment on IFAC’s International Auditing and Assurance Standards Board (IAASB) Invitation to Comment: Improving the Auditor's Report Consultation Ended
June 2012

Invitation to Comment on IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Process 

Consultation Ended
October 2011 Invitation to Comment on Exposure Draft on Revised Practice Note 830 Reports By the Auditor Under the Banking Ordinance Consultation Ended
 May 2011 Invitation to comment on IFAC's International Auditing and Assurance Standards Board (IAASB) Consultation Paper on Enhancing the Value of Auditor Reporting: Exploring Options for Change Consultation Ended
June 2011 Invitation to Comment on Exposure Draft on Revised Practice Note 600.1 Reports by Auditors under the Hong Kong Companies Ordinance Consultation Ended
 May 2011 Invitation to Comment on IAASB Exposure Draft on Proposed International Standard On Assurance Engagements (ISAE) Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and Proposed Consequential Amendments to:
- International Framework for Assurance Engagements
- ISAE 3402, Assurance Reports on Controls at a Service Organization
- Exposure Draft of Proposed ISAE 3410, Assurance Engagements on Greenhouse
Consultation Ended
 January 2011 Invitation to Comment on ISAE Exposure Draft on Proposed ISAE 3410 Assurance Engagements on Greenhouse Gas Statements Consultation Ended
January 2011

Invitation to Comment on IAASB Discussion Paper on The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications

Consultation Ended
January 2011

Invitation to Comment on ISRE Exposure Draft on Proposed ISRE 2400 Engagements to Review Historical Financial Statements

Consultation Ended
January 2011

Invitation to Comment on IAASB Consultation Paper on Proposed Strategy and Work Program for 2012-2014

Consultation Ended
November 2010

Invitation to Comment on IAASB Exposure Draft on Proposed ISRS 4410 (Revised) Compilation Engagements

Consultation Ended
November 2010

Invitation to comment on Exposure Draft on Revised Practice Note 820 The Audit of Licensed Corporations and Associated Entities of Intermediaries

Consultation Ended
September 2010 Invitation to Comment on Exposure Draft on Proposed Revised HKSIR 400 Comfort Letters and Due Diligence Meetings on Financial and Non-financial Information Consultation Ended
October 2009
Invitation to Comment on Practice Note 740 "Auditor's letter on Continuing Connected Transactions under the Hong Kong Listing Rules" Consultation Ended
 October 2009 Invitation to Comment on IFAC's IAASB Consultation Paper on Assurance on a Greenhouse Gas Statement Consultation Ended
 October 2010

Invitation to Comment on IAASB Exposure Drafts on Proposed International Auditing Practice Statement and Related Proposals

 

Part A

 

- Withdrawal of Existing IAPSs

- Clarification of the Status and Authority of New IAPSs

- Proposed Amendments to the Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

 

Part B

- Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments

Consultation Ended
July 2010 Invitation to Comment on IAASB Exposure Draft on Proposed ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors Consultation Ended
May 2010 Invitation to Comment on IAASB Exposure Draft on Proposed ISAE 3420 Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus Consultation Ended
October 2009

Invitation to Comment on IAASB Consultation Paper "Auditing Complex Financial Instruments"

Consultation Ended
October 2008 Invitation to Comment on IAASB Consultation Paper "Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements" Consultation Ended
January 2008 Invitation to Comment on IAASB Exposure Drafts of International Standards on Auditing and International Standard on Assurance Engagements: Consultation Ended
 

Part A

 

Part B

 

Part C

 
January 2008 Invitation to comments on Proposed ISA 210 (Redrafted), Agreeing the Terms of Audit Engagements and Related Conforming Amendments to Other ISAs and ISA 710 (Redrafted), Comparative Information - Corresponding Figures and Comparative Financial Statements Consultation Ended
December 2007 ED of Revised Practice Note 820 "The Audit of Licensed Corporations and Associated Entities of Intermediaries" Consultation Ended
30 October 2007 Invitation to Comment to the IAASB Exposure Drafts on ISA 505 (Revised and Redrafted) External Confirmations and ISA 620 (Revised and Redrafted) Using the Work of an Auditor's Expert Consultation Ended
29 October 2007 ED of Discussion Paper "Assistance Options to New Applicants and Sponsors in connection with Internal Controls over Financial Reporting" Consultation Ended
5 October 2007

Invitation to Comment on IAASB Consultation Paper on Proposed
Strategy for 2009-2011

 

Consultation Ended
August 2007 Invitation to Comment on IAASB Exposure Drafts

 

Part A
ISA 510 (Redrafted), Initial Audit Engagements – Opening
Balances
and ISA 530 (Redrafted), Audit Sampling

 

Part B
ISA 700 (Redrafted), The Independent Auditor's Report on
General Purpose Financial Statements
; ISA 705 (Revised and
Redrafted), Modifications to the Opinion in the Independent
Auditor's Report
; ISA 706 (Revised and Redrafted), Emphasis
of Matter Paragraphs and Other Matter(s) Paragraphs in the
Independent Auditor's Report
; ISA 800 (Revised and Redrafted),
Special Considerations – Audits of Special Purpose Financial
Statements
; and ISA 805 (Revised and Redrafted), Engagements
to Report on Summary Financial Statements

 

Part C
ISA 220 (Redrafted), Quality Control for an Audit of Financial
Statements
and ISQC 1 (Redrafted), Quality Control for Firms
that Perform Audits and Reviews of Financial Statements, and
Other Assurance and Related Services Engagements

 

 

Consultation Ended

 

Consultation Ended

 

 

 

 

Consultation Ended

May 2007 Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 250 (Redrafted), The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements, ISA 200 (Revised and Redrafted), Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing, ISA 500 (Redrafted), Considering the Relevance and Reliability of Audit Evidence Consultation ended
March 2007

Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 550 (Revised and Redrafted) on Related Parties and ISA 570 (Redrafted) on Going Concern

Consultation ended
5 January 2007 Invitation to Comment on IAASB Exposure Drafts of (Redrafted) ISA 230, 560, 610, 720 and (Revised and Redrafted) ISA 540, 580 Consultation ended
30 November 2006 Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance, ISA 320 (Revised and Redrafted) Materiality in Planning and Performing an Audit and ISA 450 (Redrafted) Evaluation of Misstatements Identified during the Audit Consultation ended
May 2006 ED of Discussion Paper "Requests for Special Purpose Reports" Consultation ended
April 2006 Invitation to Comment on IAASB Exposure Draft of Proposed ISA 600 (Revised and Redrafted) on the Audit of Group Financial Statements Consultation ended
January 2006 Invitation to Comment on IAASB Exposure Draft of Proposed ISA 550 (Revised) on Related Parties Consultation ended
November 2005 Invitation to Comment on IAASB Exposure Draft of Improving the Clarity of IAASB Standards Consultation ended
July 2005 Invitation to Comment on IAASB Exposure Drafts on Proposed ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and Proposed ISA 800 "The Independent Auditor's Report on Summary Audited Financial Statements" Consultation ended
May 2005 Exposure Draft of Proposed HKSA 700 "The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements" and Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 705 "Modifications to the Opinion in the Independent Auditor's Report" and Proposed ISA 706 "Emphasis of Matter Paragraphs and Other Matters Paragraphs in the Independent Auditor's Report" Consultation ended
 April 2005

Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 600 (Revised) "The Audit of Group Financial Statements" and ISA 260 (Revised) "The Auditor's Communication with Those Charged with Governance"

Consultation ended
 January 2005 Invitation to Comment on IAASB EDs of Proposed ISA 320 (Revised) "Materiality in the Identification and Evaluation of Misstatements" and Proposed ISA 540 (Revised) "Auditing Accounting Estimates and Related Disclosures (Other than Those Involving Fair Value Measurements and Disclosures)" Consultation ended
 Nocvember 2014 Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements Consultation ended
 December 2013 ED of Proposed Practice Note 1014 "Reporting by auditors on compliance with International Financial Reporting Standards" Consultation ended
 May 2020 ED of Proposed SAS 730 "The examination of prospective financial information" Consultation ended
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