HKSA 810 (Revised) Engagements to Report on Summary Financial Statements
891c7fbbc0814000a13d6a59a4b72dc6_20240130161553 240130081554-17d3c7155d4047471f0caf99523c34ef 97960962 240130081554 37530941/97960962 17d3c7155d4047471f0caf99523c34ef HKSA 810 (Revised) Engagements to ...
pdfISA810hk
1 2 November 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on Proposed ISA 810 (Revis ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
hksa81016
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
359
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...
isa800805
1 22 April 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on ISA 800 (Revised), Specia ...
aasc-316
1 Minutes of the 316th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
aasc345
1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
aasc346
1 Minutes of the 346th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 23 September 2014 at 8:30 a.m. Board Room of the Hong Kong ...
aasc-30-4th
1 za Minutes of the 304th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 October 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accou ...
techwatch155
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch155
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
update158
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...
AASC-30-3rd
1 za Minutes of the 303rd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 28 July 2009 at 8:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Acc ...
techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
2015
DateSubject 2 November Institute comments on IAASB's Exposure Draft on Proposed ISA 810 (Revised), Engagements to Report on Summary Financial Statements 21 October 2015 IAASB's Exposure Draft ...
Flyer - 6 June 2018_final
Supporting organisation Host Supporting organisation Seminar on “Regulating Shareholders Agreements: Prohibition or ex-ante?” and “Shareholder Agreements: Balancing Freedom of Contract and the Proport ...
s150528j
Supporting organisation Host Supporting organisation Seminars on "What Matters – and for Which Firms – for Corporate Governance in Emerging Markets?" and "Does Reputational Risk Limit O ...
s121109j
Supporting organisation Host Supporting organisation Seminar on “Deconstructing Independent Directors” and “Regulations and Regulators” CPD point(s): The Law Society of Hong Kong : 6 CPD points; (3 po ...
s100503s
Clarified Auditing Standards – New Audit Reporting Requirements Programme Code: S100503S Speaker Mr. Stephen Chan, Partner and Head of Technical & Training, BDO Limited Certified Public Accountant ...
e-resources_may15
New e-Resources (May 2015) New EBooks Title : Administering Fiscal Regimes for Extractive Industries : A Handbook Author: Jack Calder Publisher: International Monetary Fund Year: 2014 eISBN: 978148438 ...
ad_letter
25 September 2014 Dear members and member practices, 2014 annual dinner -"CPAs on the Fast Lane" Don't miss this year's annual dinner, which will be held on Monday, 8 December at 7:3 ...
ad_letter_old
25 September 2014 Dear members and member practices, 2014 annual dinner -"CPAs on the Fast Lane" The Institute's 2014 annual dinner will be held on Monday, 8 December at 7:30 p.m., prece ...
Enroll0805-0808
To: Operation & Finance Department, Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Fax: 2893 9853 This TUE registration form can also be downlo ...
update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
Flyer_HKICS_final
Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...
Flyer_LawSoc_final
Supporting organisation Host Supporting organisation Seminar on “Promoting or Sabotaging Fintech in Hong Kong?” and “International Regulation of Cryptocurrency and Structuring of Initial Coin Offering ...
LawSoc_v
Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...
LawSoc_v.1
Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...
Flyer - 18 Dec 17_v.3
Supporting organisation Host Supporting organisation Seminar on “Shareholder Stewardship Becomes Global” and “Hedge Fund Activism and Shareholder Stewardship: Incompatible, Reciprocal or Something in ...
Flyer - 18 Dec 17_v
Supporting organisation Host Supporting organisation Seminar on “Shareholder Stewardship Becomes Global” and “Hedge Fund Activism and Shareholder Stewardship: Incompatible, Reciprocal or Something in ...
Joint Seminar on 25 Sep 2017 v5
Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...
HKICS
Seminar on “A Bird’s Eye View of the International Arbitral Process” and “Global Development of Islamic Banking and Bonds (SUKUK)” 20 December 2016 (Tuesday) Date : Tuesday, 20 December 2016 Topic : S ...
Joint Seminar on 22 Mar 16
Supporting organisation Host Supporting organisation Seminar on “SME Growth Markets under MiFID-II -Will it Improve Access to the Markets?” and “Insider Dealing in Europe – Strategies under the new Ma ...
s150910j
Supporting organisation Host Supporting organisation Seminars on "FATCA Enforcement and Compliance" and "The U.S. Reaction to BEPS" CPD point(s) : The HKICPA : 4 hours (2 hours per ...
lawsoc150911
Supporting organisation Host Supporting organisation Seminars on “Tax Planning in an Increasingly Transparent World” and “Rethinking Independent Non-Executive Directorships” CPD point(s): The Law Soci ...
s140410j
Supporting organisation Host Supporting organisation Seminars on "The Independence of Company Directors: What Is It and How Is It Regulated?" and "Developments in the Duty of Care for C ...
Golf Day _140127
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
s130611j
Supporting organisation Host Supporting organisation Seminars on “Directors Beware!” and “Disclosing Price Sensitive Information: Lessons from Australia” ECPD /CPD point(s) : The HKICPA : 4 CPD hours; ...
Golf Day _130924 (rv)
Golf Day _130924 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either ...
Golf Day _140526 (rv)
Golf Day _140526 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South ...
Zung Fu Offer Sep 2024
Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心(香港柴灣嘉業街60號) Merc ...
earlyadopt
1 The new and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information are effective for audits of financial statements for periods ending on or after 15 Dec ...
e-resources-oct
New e-Resources (October 2014) New EBooks Title : Frequently asked questions in international standards on auditing Author: Steven Collings Publisher: Wiley Year: 2014 Call No.: HF5626 .C65 2014eb eIS ...
Table Reserve Form_AD2014 (early bird)
Table Reserve Form_AD2014 (early bird) ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 14 November 2014) To: Finance & Operations Department, Hong Kong Institute ...
New Auditors Report
The new and revised HKSAs on auditor reporting and auditors responsibilities The new and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information are effecti ...
smp-forum-asc-oct
1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...
isadec22
Comparison between Hong Kong and International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2023 1 Title IAASB Equivalent Differe ...
HKICS_final
Supporting organisation Supporting organisation Seminar on “The Statutory Derivative Action under the UK Companies Act 2016: Has it Made Any Difference Ten Years On?” and “Competition Law in the EU, U ...
Joint Seminar on 25 Sep 2017 v8
Supporting organisation Supporting organisation Seminar on “Whistleblowing & Integrated Reporting: Can Hong Kong learn from Australia and South Africa?” and “The Failure of the Statutory Business ...
Joint Seminar on 25 Sep 2017 v7
Supporting organisation Supporting organisation Seminar on “Whistleblowing & Integrated Reporting: Can Hong Kong learn from Australia and South Africa?” and “The Failure of the Statutory Business ...
Joint Seminar on 25 Sep 2017 v6
Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...
Joint Seminar_22_Aug_2016_v5
Supporting Organisation Seminar on “The Enforcement of Investor Protection Laws” and “Director Duties in Practice” 22 August 2016 (Monday) Date : Monday, 22 August 2016 Topic : Session 1 – The Enforce ...
s160427j
Supporting organisation Host Supporting organisation Seminars on Long Term Performance Disclosure & Engagement and Corporate Governance Reforms in the UK & the EU: Lessons for Hong Kong and Th ...
441_TUE_Flyer_May08
Technical Update Evening 2008 Updates on the Hong Kong Institute of CPAs Standard-setting activities : Financial Reporting, Auditing and Ethics May 2008 to August 2008 What is TUE?What does it aim top ...
Module B (Dec 14)_Question_Revised
Module B (Dec 14)_Question_Revised Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical a ...
Flyer - Joint Seminar on 1 June 16 (18516)
Flyer - Joint Seminar on 1 June 16 (18516) Supporting organisation Host Supporting organisation Seminar on “Perspectives on Regulating Systemic Risk” and “Rethinking Corporate Governance in a Bondhold ...
AD2014_form
ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 21 November 2014) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants, 37th ...
aams-mar
-1 -Auditing and Assurance Standards Committee Meeting Summary – March 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 March 2009. Members present at the meeting were: Keith ...
comparison_table
1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 April 2007 IAASB Hong Kong (New) Title Hong Kong (Old) Title International Preface HK Preface Prefa ...
techwatch3
1 Update on Hong Kong Statements of Auditing Standards (HKSASs)/Hong Kong Standards on Assurance Engagements (HKSAEs)1 Vs International Standards on Auditing (ISAs)2 Title Title Remarks --Preface to I ...
March03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing And Assurance Standards Committee Meeting summary – March 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 18 March 2003. ...
Comparison Table of HKASs and IASs (June 06)
Comparison Table of HKASs and IASs (June 06) Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 June 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Ti ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...
Mod C-ACC-STD_Dec 2012 (Final)
Mod C-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2012 Session The following is a list of examinable standards applicable to the December 2012 Sessio ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable t ...
Mod C-ACC-STD_Dec 2018 & Jun 2019 (final on 11 Sep)
Mod C-ACC-STD_Dec 2018 & Jun 2019 (final on 11 Sep) 1 Qualification Programme (QP) Examinable Auditing Standards December 2018 Session and June 2019 Session The following is a list of standards ap ...
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep 1 Qualification Programme (QP) Examinable Auditing Standards December 2016 Session and June 2017 Session The following is a list of standar ...
Mod C-ACC-STD_Dec 2013 (Final)_1_pdf
Mod C-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both De ...
Mod C-ACC-STD_Jun 2013 (Final)
Mod C-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is provid ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_1
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable ...
Mod C-ACC-STD_Dec 2014 (Final)
Mod C-ACC-STD_Dec 2014 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2014 Session and June 2015 Session The following is a list of standards applicable to both December ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable t ...
Mod C-ACC-STD_Dec 2013 (Final)
Mod C-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both December ...
Mod C-ACC-STD_Dec 2014 (Final)_pdf
Mod C-ACC-STD_Dec 2014 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2014 Session and June 2015 Session The following is a list of standards applicable to both Dece ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicab ...
Mod C-ACC-STD_Jun 2013 (Final)_pdf
Mod C-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is pr ...
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep_pdf
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2016 Session and June 2017 Session The following is a list of sta ...
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)
Mod C-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2017 Session and June 2018 Session The following is a list of standards applicable t ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...
Mod C-ACC-STD_Dec 2013 (Final)_1
Mod C-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both Decemb ...
Mod C_ACC_STD_Dec19_ Jun20_final
1 Qualification Programme (QP) Examinable Auditing Standards December 2019 Session and June 2020 Session The following is a list of standards applicable to both December 2019 and June 2020 examination ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applica ...
C091107S
Annual Auditing Update 2009 7 November 2009 (Sat) (Programme Code: ) Speakers : Mr. CHAN Yuk Ming Andy Mr. Chan is a Senior Immigration Officer of the Other Visas and Permits Section, Hong Kong Immigr ...
C091107S-old
Annual Auditing Update 2009 7 November 2009 (Sat) (Programme Code: C091107S) Speakers : Mr. CHAN Yuk Ming Andy Mr. Chan is a Senior Immigration Officer of the Other Visas and Permits Section, Hong Kon ...
Nov04
Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...
comparison_table(Oct)
comparison_table(Oct) 1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 31 October 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Title International ...
Case Background and Questions 2018
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ED-Disclosure-Initiative-Amdments-IAS-7-December-2014
Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...