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違反道德守則：商界專業會計師的案例研究

本文探討《專業會計師道德守則》如何提升商界專業會計師的專業行為與誠信的重要性。《專業會計師道德守則》（下稱「守則」）（Code of Ethics for Professional Accountants）適用於所有香港會計師公會會員。該守則的A章是根據國際會計師職業道德準則理事會（International Ethics Standards Board for Accountants）的《國際 ...

发布日期: 2021-05-20

notes_for_auditors_Nov05old

Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...

发布日期: 2005-11-02

notes_for_auditors_Nov05

发布日期: 2005-11-02

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1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

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pr-20110905-e

1 Dear Assignment/News/Business Editor, Mainland and Hong Kong Accountants Sign Joint Declaration on Ongoing Convergence of Auditing Standards Globally compatible standards smooth cross-border commerc ...

发布日期: 2011-09-05

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Exam Technique Seminar_Module A

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发布日期: 2015-11-09

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Case1

HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 1 ABC LIMITED AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2004 [Extracts only] L:\Tiffany\SMPC\Ad Hoc\050806&0903_Audit Document ...

发布日期: 2005-08-26

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case-eng

JOINT FINANCIAL INTELLIGENCE UNIT Stewart McGlynn Chief Inspector of Police Joint Financial Intelligence Unit AML Seminar to Accountants - JFIU4 March 2010 Suggested format & content detailed in J ...

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Module C (Dec10)_Answer

Module C (Dec10)_Answer Module C (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under HKSQC 1 (Clarified) “Quality control for firms that perform audits ...

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newbooks-dec

1 New Books in Library (Dec 2010) Audit and Assurance Title /Author: Wiley practitioner's guide to GAAS 2011 : covering all SASs, SSAEs, SSARSs, and interpretations /Steven M. Bragg Publisher: Hob ...

发布日期: 2010-12-01

File Type: pdf | Size: 538 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

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Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Case2

HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 2 AUDIT PROGRAMMES Scenario 1 AUDIT PROGRAMME – GENERAL CLIENT:DEF Limited Prepared by :ZYX Date : 6 May 05 PERIOD :y.e. 31 Dec 0 ...

发布日期: 2005-08-26

File Type: pdf | Size: 114 KB

CommuniqueIFRSRFP2011may

The 5th International Financial Reporting Standards Regional Policy Forum 2011 Communiqué Bali Indonesia, 24 May 2011 The Indonesian Institute of Accountants hosted the 5th IFRS International For ...

发布日期: 2011-06-08

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CommuniqueIFRS2011apr

INTERNATIONAL FINANCIAL REPORTING STANDARDS REGIONAL POLICY FORUM Communiqué Beijing·April, 2009 The Ministry of Finance of the People’s Republic of China (thereafter the MoF) hosted 2009 In ...

发布日期: 2009-04-27

File Type: pdf | Size: 42 KB

annex1app1_e

Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enterprises and Hong ...

发布日期: 2007-12-06

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Module C (Dec10)_Question

Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

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hksae3402

Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports onAssurance Reports onAssurance Reports on Controls at a Service Controls at a Service Controls at ...

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hksae3402

File Type: pdf | Size: 866 KB

Module_C_17_10_2013

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Mr. Harvey Lam 17 October 2013 QP Module C Seminar Major or Difficult Syllabus www.hkcaexam.com Copyright reserved 1 Agen ...

发布日期: 2013-11-12

pn720

2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...

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scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

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scrutineer

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ed_pn-on_scrutineer

4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...

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ed_pn-on_scrutineer

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273720

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i2c_4400p

27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...

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Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

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Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

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Module C (Jun 17)_Question

Module C (Jun 17)_Question Module C (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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case-chi

打擊清洗黑錢講座聯合財富情報組總督察謝振中 JOINT FINANCIAL INTELLIGENCE UNIT 聯合財富情報組網頁詳載的建議格式及內容電郵傳真郵寄口頭陳述 (緊急情況－之後交回硬複本) 可疑交易報告及管理系統提交可疑交易報告緊急性機密性暗中透露資料報案或提交可疑交易報告需要留意的地方確認收到可疑交易報告檔案編號聯絡人的資料同意書／不同意書拘捕 ...

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Issue 9_170418

Forensic Update News from your forensics interest group -ForensIG Issue no. 9 (April 2017) Highlights In this issue, we feature: Corruption Perceptions Index Recap of the Forensic debate and spring ...

发布日期: 2017-04-19

File Type: pdf | Size: 175 KB

hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

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hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

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hksae3402

Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014* Effective for service auditors&# ...

File Type: pdf | Size: 467 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

发布日期: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

发布日期: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...

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Module B (June 12)_Question

Module B (June 12)_Question Module B (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 112 KB

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

File Type: pdf | Size: 928 KB

340222

Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014, January 2019, September 2019, Ju ...

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FE Dec 18 Paper IIQuestion

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发布日期: 2019-02-15

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Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

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31_Oct_2013_Module_C(part2)

31_Oct_2013_Module_C(part2) Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Taky Lo 31 October 2013 QP Module C HKICPA Business Assurance Module Preparation Seminar ...

File Type: pdf | Size: 13 MB

M13 Pilot Paper

Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...

File Type: pdf | Size: 477 KB

20130418_module_d_part1

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...

发布日期: 2013-05-06

File Type: pdf | Size: 684 KB

pn852

PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...

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Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

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Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

File Type: pdf | Size: 465 KB

sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

发布日期: 2006-10-27

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20121126_ModuleB_Essay

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发布日期: 2012-12-14

File Type: pdf | Size: 2 MB

pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

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update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

File Type: pdf | Size: 487 KB

hksrs4410

Engagements to Compile Financial Statements Hong Kong Standard on Related Services 4410 HKSRS 4410 Issued November 2004; revised July 2012 Effective upon issue* * HKSRS 4410 is applicable for compilat ...

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Module C Dec 2018Question

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发布日期: 2019-02-15

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Module B (Dec 11)_Question

Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 116 KB

aupr

1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...

File Type: pdf | Size: 194 KB

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

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HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, G ...

发布日期: 2016-12-23

File Type: pdf | Size: 289 KB

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1 HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, ...

发布日期: 2016-12-23

File Type: pdf | Size: 289 KB

ifac-s-m-practices-forum

The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...

发布日期: 2009-09-10

File Type: pdf | Size: 100 KB

LAM Woon Kwong (Website)

LAM Woon Kwong (Website) HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, Guests, Thank you for inviting me. Throughout ...

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720pn21

ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...

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720pn21

File Type: pdf | Size: 459 KB

20130528_module_c_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...

发布日期: 2013-05-31

File Type: pdf | Size: 36 KB

ED PN 852 clean _17 June 03_

PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...

发布日期: 2003-07-11

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

发布日期: 2004-11-15

File Type: pdf | Size: 211 KB

hksa710

发布日期: 2004-11-15

File Type: pdf | Size: 211 KB

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

发布日期: 2004-09-03

File Type: pdf | Size: 104 KB

AudB2

发布日期: 2004-09-03

File Type: pdf | Size: 104 KB

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

File Type: pdf | Size: 771 KB

hksrs4400r

Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...

发布日期: 2020-09-23

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

发布日期: 2013-05-31

File Type: pdf | Size: 926 KB

Update 246

i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...

File Type: pdf | Size: 417 KB

440022

Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...

File Type: pdf | Size: 652 KB

hksrs4400r

File Type: pdf | Size: 771 KB

ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

发布日期: 2004-08-21

File Type: pdf | Size: 200 KB

agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

发布日期: 2002-08-23

File Type: pdf | Size: 83 KB

20121120_ModuleC_Case

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发布日期: 2012-12-05

File Type: pdf | Size: 5 MB

HKL1_example_audit_report

Example Report by Auditors on Form HKL1 “Hong Kong Long Term Insurance Business – Revenue Account” REPORT BY THE AUDITORS TO THE BOARD OF DIRECTORS OF XYZ INSURANCE LIMITED Pursuant to paragraph 4(1A) ...

发布日期: 2004-09-07

File Type: pdf | Size: 12 KB

HKL1_example_audit_report

发布日期: 2004-09-07

File Type: pdf | Size: 12 KB

MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

发布日期: 2017-10-30

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MPS_D_PartI

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File Type: pdf | Size: 655 KB

ed_isrs4400

International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...

File Type: pdf | Size: 608 KB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

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pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...