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HKSA 580 Written Representations

bc0599ec06334af4b0a82546b286e760_20211210150406 211210070407 211210070407-5ae4e83ec7682279ab8773e9562dc56f 5ae4e83ec7682279ab8773e9562dc56f 88684363 37530941/88684363 HKSA 580 Written Representations

发布日期: 2017-06-01

Rehabaid Society - Discount offer Price Listv2

復康資源協會– 專業人士會員優惠服務時間(敬請預約) 星期一至五(9:00am -12:30pm, 1:30pm–5:50pm) 地址：九龍紅磡香港理工大學S座地下復康專科及資源中心香港薄扶林沙灣徑7號地下扶輪兒童復康專科及資源中心本診所設有無障礙通道設施，方便長者及殘疾人士進出。預約電話： 2364 2345 (1) 物理治療及職業治療服務收費服務包括原價收費(港幣) 會員優惠價收費(港幣) ...

File Type: pdf | Size: 144 KB

hksa580

MANAGEMENT REPRESENTATIONS 1 ED/HKSA 580 HONG KONG STANDARD ON AUDITING 580 MANAGEMENT REPRESENTATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) ...

发布日期: 2004-11-16

File Type: pdf | Size: 119 KB

hksa580

发布日期: 2004-11-16

File Type: pdf | Size: 119 KB

hksa580cfd

Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...

发布日期: 2019-03-25

File Type: pdf | Size: 274 KB

update015

Update No. 15 (Issued June 2005) Document Reference and Title Instructions Explanations VOLUME III New Divider Insert before Hong Kong Standards on Assurance Engagements New Divider for Hong Kong Stan ...

发布日期: 2019-03-25

File Type: pdf | Size: 264 KB

Oct

-1 -Auditing and Assurance Standards Committee Meeting Summary – ober 2008 The Auditing and Assurance Standards Committee (Committee) met on 21 ober 2008. Members present at the meeting were: Keith Po ...

发布日期: 2008-12-22

File Type: pdf | Size: 46 KB

Oct08

-1 -Auditing and Assurance Standards Committee Meeting Summary – October 2008 The Auditing and Assurance Standards Committee (Committee) met on 21 October 2008. Members present at the meeting were: Ke ...

发布日期: 2008-12-22

File Type: pdf | Size: 46 KB

ED_I2C_ISA_210_710

January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...

发布日期: 2008-01-17

File Type: pdf | Size: 1 MB

0704

-1 -Auditing and Assurance Standards Committee Meeting Summary – April 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 April 2007. Members present at the meeting were: Carlso ...

发布日期: 2007-06-08

File Type: pdf | Size: 48 KB

130131

Joint Forensics Seminar Data Privacy and Data Security Speakers Programme Highlights Mr. Edward EPSTEIN Managing Partner Troutman Sanders, Shanghai office Ms. Violet HO Senior Managing Director Kroll ...

发布日期: 2013-01-17

File Type: pdf | Size: 173 KB

120114_Circular

Golf Day at Skycity Nine Eagles The Golf Interest Group (GIG) has organized a Golf Day (9-hole golf course) for its members who are novice or beginner players. This provides a wonderful opportunity fo ...

发布日期: 2011-12-08

File Type: pdf | Size: 262 KB

audit-practice-manual

e Webinar on Audit Practice Manual This webinar aims to provide an understanding of the overall structure of the revised Audit Practice Manual (revised "APM"), including the impact of the ne ...

发布日期: 2011-01-05

File Type: pdf | Size: 434 KB

AASC-30-2nd

1 za Minutes of the 302nd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 June 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

发布日期: 2009-07-30

File Type: pdf | Size: 43 KB

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 ...

发布日期: 2007-05-19

File Type: pdf | Size: 79 KB

reminder_auditors2006

Reminder to Auditors Applying Hong Kong Standards on Auditing This is a reminder to all auditors that they should apply Hong Kong Standards on Auditing (HKSAs) to all audits of financial statements fo ...

发布日期: 2006-01-13

File Type: pdf | Size: 76 KB

reminder_auditors2006

发布日期: 2006-01-13

File Type: pdf | Size: 76 KB

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 ...

File Type: pdf | Size: 81 KB

techwatch52

Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...

发布日期: 2007-02-02

File Type: pdf | Size: 300 KB

techwatch52

发布日期: 2007-02-02

File Type: pdf | Size: 300 KB

Flyer_v100823_1

Golf Day at Nine Eagles The Golf Interest Group (GIG) has organized a Golf Day for its members who are novice players. This provides a wonderful opportunity for members to put in practice what they ha ...

发布日期: 2010-08-25

File Type: pdf | Size: 238 KB

Flyer_v100823

发布日期: 2010-08-24

File Type: pdf | Size: 237 KB

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 ...

File Type: pdf | Size: 169 KB

Module C_20140411

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Dr. Fiona Lam 11 April 2014 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal L ...

发布日期: 2014-05-02

File Type: pdf | Size: 956 KB

Ingrid Millet

Paris is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. 10% off on regular-priced skincare and cosmetic products 2. Receive a FREE ...

发布日期: 2011-12-07

File Type: pdf | Size: 86 KB

Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements

Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements The Institute issues an Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements for co ...

发布日期: 2009-03-27

ed-21_standards

Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements The HKICPA issues an Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements for comme ...

发布日期: 2004-11-17

File Type: pdf | Size: 24 KB

ed-21_standards

发布日期: 2004-11-17

File Type: pdf | Size: 24 KB

ITIG160419_instruction

Cybersecurity Counter-offensive Asia Pacific Guide What are the rules protecting data in Asia Pacific? What can you do to recover information if you have been hacked? Baker & McKenzie’s The Cybers ...

发布日期: 2016-04-21

File Type: pdf | Size: 97 KB

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 ...

发布日期: 2009-11-05

File Type: pdf | Size: 229 KB

MPS_Module C_Part 1_Delete P

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发布日期: 2015-10-28

File Type: pdf | Size: 756 KB

MPS_Module C_Part 1_Delete P2 & 87

MPS_Module C_Part 1_Delete P2 & 87 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda •Ide ...

File Type: pdf | Size: 756 KB

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

发布日期: 2016-06-21

File Type: pdf | Size: 296 KB

MBIG160709

发布日期: 2016-06-21

File Type: pdf | Size: 296 KB

Circular_GIG151206

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...

发布日期: 2015-10-23

File Type: pdf | Size: 319 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2015-09-22

File Type: pdf | Size: 275 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-12-22

File Type: pdf | Size: 275 KB

Flyer_GIG141115_rv

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-10-13

File Type: pdf | Size: 361 KB

Flyer_GIG141115_rv

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-10-13

File Type: pdf | Size: 361 KB

LexisNexis_2012 sale

LexisNexis Year-end Countdown Sale 20% Off on 60 titles and looseleafs of current editions. 50% Off on selected titles. Offer until Dec 24, 2012. Update your library today.Order Form Butterworths Hong ...

发布日期: 2012-11-22

File Type: pdf | Size: 656 KB

Submission_IAASB_ED_ISA_540_580

1 By e-mail and by fax (0062 1 212 286 9570) 17 May 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of A ...

发布日期: 2007-05-21

File Type: pdf | Size: 148 KB

2007

Date Subjects 31 December 2007 IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform ...

发布日期: 2009-07-06

2007

Date Subjects 31 December IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform Audi ...

发布日期: 2009-07-06

21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

发布日期: 2005-01-14

File Type: pdf | Size: 1 MB

CNY 2017 Promotion Offer_rv1

TypeOriginP/CBrandFull DescriptionVintageSizeRetail PriceOffer PriceWAWSRedBordeaux350955LagrangeSt Julien 3eme GCC2010150CL1,50096089-RedBordeaux330233TalbotSt Julien 4eme GCC2009150CL2,2001,01091-Re ...

发布日期: 2017-01-11

File Type: pdf | Size: 434 KB

CNY 2017 Promotion Offer_rv

发布日期: 2017-01-10

File Type: pdf | Size: 429 KB

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 ...

发布日期: 2015-10-20

File Type: pdf | Size: 161 KB

ef110117

PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...

发布日期: 2011-01-05

File Type: pdf | Size: 254 KB

Jun

-1 -Auditing and Assurance Standards Committee Meeting Summary – e 2008 The Auditing and Assurance Standards Committee (Committee) met on 24 e 2008. Members present at the meeting were: Keith Pogson ( ...

发布日期: 2008-07-31

File Type: pdf | Size: 35 KB

Jun08

-1 -Auditing and Assurance Standards Committee Meeting Summary – June 2008 The Auditing and Assurance Standards Committee (Committee) met on 24 June 2008. Members present at the meeting were: Keith Po ...

发布日期: 2008-07-31

File Type: pdf | Size: 35 KB

1221H_Eng press release

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 9 November 2018) A Disciplinary Committee of t ...

File Type: pdf | Size: 166 KB

PR_20191224_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 24 December 2019) A Disciplinary Committee of ...

File Type: pdf | Size: 395 KB

Mod 8-AUD-STD_Dec 2020

Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...

File Type: pdf | Size: 219 KB

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 ...

发布日期: 2019-01-25

techwatch56

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

发布日期: 2007-06-06

File Type: pdf | Size: 323 KB

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 ...

File Type: pdf | Size: 363 KB

sas440

SAS 440 (July 97) 1 STATEMENT OF AUDITING STANDARDS 440 REPRESENTATIONS BY MANAGEMENT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

发布日期: 2005-06-30

File Type: pdf | Size: 39 KB

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 109 KB

香港会计师公会商业个案比赛2019(内地赛区)

香港会计师公会商业个案比赛2019(内地赛区) 香港会计师公会商业个案比赛 2019 - 活动花絮如果您无法观看视频，请按此香港会计师公会商业个案比赛 2019获得了内地及澳门地区、香港地区院校的大力支持，共有超过580支队伍报名参加。今年比赛以奢华酒店行业案例为题，参赛队伍需要确定一家奢华酒店的财务风险，并为这家公司提供策略建议，以证实盈利情况和修正商业道德方面的问题，同时减轻其风险。来自 ...

发布日期: 2018-07-04

2017 Apr Promotion for HKICPA_rv

2017 Apr Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 350910 Angélus St Emilion Grand Cru 1er GCC B 2010 75CL 4,700 2,740 98 -R ...

发布日期: 2017-04-10

File Type: pdf | Size: 163 KB

358

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 12 April 2016 at 8:30 a.m. Board Room of the Hong Kong Institu ...

发布日期: 2016-07-21

File Type: pdf | Size: 80 KB

CDR-W090718-2_Flyer

CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...

发布日期: 2014-01-22

File Type: pdf | Size: 822 KB

W090718

Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of up to HK10,000. A Refresher Course on Current Auditing Standards (Progr ...

发布日期: 2009-05-27

File Type: pdf | Size: 127 KB

auditing_annex1app_e

1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...

发布日期: 2007-12-06

File Type: pdf | Size: 41 KB

annex1app_e

发布日期: 2007-12-06

File Type: pdf | Size: 41 KB

TUE_Fryer_Jul05

What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...

发布日期: 2005-07-12

File Type: pdf | Size: 516 KB

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 ...

发布日期: 2004-09-07

File Type: pdf | Size: 33 KB

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 ...

File Type: pdf | Size: 77 KB

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 ...

File Type: pdf | Size: 95 KB

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 ...

File Type: pdf | Size: 95 KB

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 ...

File Type: pdf | Size: 86 KB

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 ...

File Type: pdf | Size: 94 KB

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 ...

File Type: pdf | Size: 54 KB

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 ...

File Type: pdf | Size: 56 KB

Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1

File Type: pdf | Size: 77 KB

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 ...

File Type: pdf | Size: 95 KB

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 ...

File Type: pdf | Size: 52 KB

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 ...

File Type: pdf | Size: 77 KB

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 ...

File Type: pdf | Size: 52 KB

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 ...

File Type: pdf | Size: 52 KB

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 ...

File Type: pdf | Size: 95 KB

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 ...

File Type: pdf | Size: 56 KB

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 ...

File Type: pdf | Size: 94 KB

Mod C-ACC-STD_Dec 2017 & Jun 2018 (final)

File Type: pdf | Size: 95 KB

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 ...

File Type: pdf | Size: 77 KB

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 ...

File Type: pdf | Size: 54 KB

WW - 2016 Aug Price List(HKICPA)_rv

WW - 2016 Aug Price List(HKICPA)_rv Price List Aug 2016 Offer applies on minimum Order of 3,000 WA -Wine Advocate /WS -Wine Spectator /JH -James Halliday We offer FREE delivery (single location only) ...

File Type: pdf | Size: 69 KB

WW - 2016 Jul Price List(HKICPA)_rv

WW - 2016 Jul Price List(HKICPA)_rv Price List Jul 2016 Offer applies on minimum Order of 3,000 Offer valid until 29 July 2016 We offer FREE delivery (single location only) for purchases over HK3,000 ...

File Type: pdf | Size: 92 KB

2016 October Offer List (HKICPA)_rv

2016 October Offer List (HKICPA)_rv Price List October 2016 Corporate offer applies on minimum Order of 3,000 We offer FREE delivery (single location only) for purchases over HK3,000 between 10:00am t ...

File Type: pdf | Size: 82 KB

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 ...

File Type: pdf | Size: 148 KB

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 ...

File Type: pdf | Size: 77 KB

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 ...

File Type: pdf | Size: 77 KB

1221H_Chin press release

1 香港會計師公會對一名執業會計師及一間事務所作出紀律處分（香港，二零一八年十一月九日）香港會計師公會轄下一紀律委員會，於二零一八年十月二日就梁建新先生（會員編號：A08842）及梁建新會計師事務所（事務所編號：1105）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。此外，紀律委員會命令答辯人須共同繳付罰款80,000港元及紀律程序費用60,956港元 ...

File Type: pdf | Size: 279 KB

PR_20191224_TC

1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零一九年十二月二十四日）香港會計師公會轄下一紀律委員會，於二零一九年十一月十四日就執業會計師陳國棟先生（會員編號：A11272）及陳國棟會計師事務所（事務所編號：2146）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴責。此外，紀律委員會命令答辯人須共同繳付罰款80,000港元及紀律程 ...

File Type: pdf | Size: 435 KB

ed-ISA_230_540_560_580_610_720_ED

5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...

发布日期: 2007-01-09

File Type: pdf | Size: 1 MB

DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...

发布日期: 2017-07-14

File Type: pdf | Size: 442 KB

update042

Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 181 KB

Christmas Promotion for HKICPA_rv

Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...

发布日期: 2016-12-02

File Type: pdf | Size: 271 KB

KELLER

Offer vaild until 9 November 2014 Keller GGs -Germany's finest dry Rieslings After few years of requests and despite the microscopic production of these wines, we are very glad to present you the ...

发布日期: 2014-10-14

File Type: pdf | Size: 260 KB

cef131111

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) This programme aims ...

发布日期: 2013-09-05

File Type: pdf | Size: 203 KB

pr-20120613-tc

1 致：編採主任／新聞／財經版編輯會計雜誌榮獲亞洲卓越新聞獎（香港，六月十三日） — 香港會計師公會官方雜誌A Plus 在亞洲出版協會(SOPA) 「2012 年度卓越新聞獎」中勇奪經濟報導獎。亞洲卓越新聞獎享負盛名，旨在表揚區內傳統及新媒體的優秀新聞報導。公會行政總裁張智媛表示：「這是定制出版刊物首次在備受肯定的大獎賽中獲獎，其他獲獎機構均為大型的國家及區域性出版商。我們相信，這次獲獎是因為 ...

发布日期: 2012-06-13

File Type: pdf | Size: 163 KB

Commentary on the 2007 Budget

The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...

发布日期: 2009-04-29

TUE_Flyer_Jan

Technical Update Evening Introducing What is TUE and what does it aim to provide? • Enables members to interact directly with HKICPA Technical Directors and other specialists on technical matters and ...

发布日期: 2005-01-03

File Type: pdf | Size: 103 KB

12-Append

AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...

发布日期: 2000-11-24

File Type: pdf | Size: 834 KB

update255

i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...

File Type: pdf | Size: 3 MB

Module B Supplement 20162_3

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2016-09-15

File Type: pdf | Size: 393 KB

Module B Supplement 20162_2

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module B Supplement 20162_2

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module B Supplement 20162_1

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module B Supplement 20162

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module B Supplement 20162_2

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

发布日期: 2016-02-26

File Type: pdf | Size: 1 MB

techwatch53

发布日期: 2007-03-07

File Type: pdf | Size: 1 MB

1221H_DC order edited

* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

File Type: pdf | Size: 372 KB

contentpage

i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...

发布日期: 2019-03-25

File Type: pdf | Size: 203 KB

PC-BA Examinable Standards

Examinable Auditing Standards for PC – Business Assurance 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Examinable Auditing Standar ...

发布日期: 2018-09-19

File Type: pdf | Size: 262 KB

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

发布日期: 2015-10-19

File Type: pdf | Size: 281 KB

CAW150129

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...

发布日期: 2014-11-10

File Type: pdf | Size: 282 KB

Burgundy - Sept 2014_rv

Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standard Price Offer Price Discount WA WS BH France Burgundy -Côte de Beaune 386482 Pierre-Yves Colin-Mor ...

发布日期: 2014-09-08

File Type: pdf | Size: 64 KB

Circular_GIG110527_v2

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

发布日期: 2011-05-05

File Type: pdf | Size: 185 KB

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

发布日期: 2011-01-06

File Type: pdf | Size: 189 KB

Circular_v2

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

发布日期: 2010-12-01

File Type: pdf | Size: 167 KB

fraa-05

1 Issue 5 (December 2009) Dear members, Practice Note 820: The Audit of Licensed Corporations and Associated Entities of Intermediaries (PN 820) 1. In this Alert, we would like to remind practising me ...

发布日期: 2009-12-17

File Type: pdf | Size: 98 KB

TUE_Flyer_Aug-Nov08_Revised

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

发布日期: 2008-09-26

File Type: pdf | Size: 181 KB

TUE_Flyer_May

发布日期: 2005-05-05

File Type: pdf | Size: 549 KB

new_audit_standards

Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...

发布日期: 2004-12-20

File Type: pdf | Size: 197 KB

new_audit_standards

发布日期: 2004-12-20

File Type: pdf | Size: 197 KB

Appendices

137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

发布日期: 2001-11-14

File Type: pdf | Size: 1001 KB

Circular_GIG110328 (2)

Circular_GIG110328 (2) Golf Day at Kau Sai Chau Public Golf Course (South Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provide ...

File Type: pdf | Size: 179 KB

hksa58015

Written Representations Hong KoHong Ko ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on Auditing 580 Auditing 580 ...

发布日期: 2019-03-25

File Type: pdf | Size: 441 KB

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

发布日期: 2019-03-25

File Type: pdf | Size: 191 KB

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

发布日期: 2019-03-25

File Type: pdf | Size: 342 KB

caw151130examcl_expire

Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

发布日期: 2016-02-23

File Type: pdf | Size: 403 KB

exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

发布日期: 2014-03-12

File Type: pdf | Size: 319 KB

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

发布日期: 2009-03-19

iaps1005

IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...

发布日期: 2003-04-05

File Type: pdf | Size: 346 KB

iaps1005

发布日期: 2003-04-05

File Type: pdf | Size: 346 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

发布日期: 2014-11-29

File Type: pdf | Size: 81 KB

QP exam sharing forum_MC_Upload

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发布日期: 2014-10-27

File Type: pdf | Size: 927 KB

subISA720

1 14 March 2013 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 (ED) on International Standa ...

发布日期: 2013-03-15

File Type: pdf | Size: 186 KB

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 ...

发布日期: 2008-05-26

File Type: pdf | Size: 264 KB

auditing_annex1app_c

附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...

发布日期: 2007-12-06

File Type: pdf | Size: 80 KB

annex1app_c

发布日期: 2007-12-06

File Type: pdf | Size: 80 KB

TUE_Fryer_sep05

发布日期: 2005-09-14

File Type: pdf | Size: 998 KB

TUE_Flyer_sep05

发布日期: 2005-09-14

File Type: pdf | Size: 998 KB

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

发布日期: 2009-03-23

update066

Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

hksa500cfd

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or after 1 ...

发布日期: 2019-03-25

File Type: pdf | Size: 167 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

发布日期: 2018-03-23

File Type: pdf | Size: 280 KB

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

File Type: pdf | Size: 200 KB

update150

i Update No. 150 (Issued 30 June 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 i to ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

hksa21015

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

发布日期: 2019-03-25

File Type: pdf | Size: 414 KB

hksa21015

File Type: pdf | Size: 414 KB

1710_Autumn_Promotion

第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱，絕無電磁波輻射• 10 段火力控制，由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...

发布日期: 2017-10-23

File Type: pdf | Size: 1 MB

HKT Corporate Staff Offer_Dec2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請；購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品；購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)；有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢；圖片只供參考，產品以實物為準；請向 ...

发布日期: 2016-12-01

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16 11 HKICPA Member Promotion-Winter

HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...

发布日期: 2016-11-15

File Type: pdf | Size: 996 KB

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

发布日期: 2015-11-04

File Type: pdf | Size: 1 MB

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

发布日期: 2012-03-30

File Type: pdf | Size: 169 KB

Annex A chi

1 附件一：附件一：明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...

发布日期: 2011-09-01

File Type: pdf | Size: 116 KB

auditing_annex1_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生，就中国在新的中国审计准则与国际审计准 ...

发布日期: 2011-01-06

File Type: pdf | Size: 292 KB

hkicpa-n-sfc

May 22, 2008 Page Presentation title Audit of licensed corporations and associated entities of intermediaries Application of Practice Note 820 19 January 2010 Audit of licensed corporations and associ ...

发布日期: 2010-02-01

File Type: pdf | Size: 1 MB

techwatch67

发布日期: 2008-05-08

File Type: pdf | Size: 316 KB

techwatch54

发布日期: 2007-04-04

File Type: pdf | Size: 283 KB

HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

发布日期: 2007-02-23

File Type: pdf | Size: 210 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

发布日期: 2007-01-23

File Type: pdf | Size: 67 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

发布日期: 2007-01-23

File Type: pdf | Size: 67 KB

IAASB_ED_IntFin

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 19 November 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fif ...

发布日期: 2003-11-22

File Type: pdf | Size: 147 KB

Module C (Dec 16)_Answer

Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...

File Type: pdf | Size: 285 KB

MPS_D_PartI

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发布日期: 2019-01-10

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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: 2019-01-10

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MPS_D_PartI

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发布日期: 2018-10-23

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HKICPA Chi Annual Report 2023

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HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

File Type: pdf | Size: 8 MB

pn900rev

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014 Effective fo ...

发布日期: 2019-03-25

File Type: pdf | Size: 426 KB

hksa210cfd

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014* Effective for audits of financial statements ...

发布日期: 2019-03-25

File Type: pdf | Size: 237 KB

isa240

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...

发布日期: 2003-08-12

File Type: pdf | Size: 333 KB

isa240

发布日期: 2003-08-12

File Type: pdf | Size: 333 KB

21022

File Type: pdf | Size: 327 KB

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

发布日期: 2019-03-25

File Type: pdf | Size: 6 MB

update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

发布日期: 2019-03-25

File Type: pdf | Size: 201 KB

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

发布日期: 2019-03-25

File Type: pdf | Size: 160 KB

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

发布日期: 2019-03-25

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20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

发布日期: 2015-05-04

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pr-20120613-en

1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...

发布日期: 2012-06-13

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techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

发布日期: 2009-08-10

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