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ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
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ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
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Mod_C_Part_II_Jun2017
1 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 s ...
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sas700
SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...
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Mod_C_Part_II_Jun2017
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pn72022
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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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 ...
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ed_pn8102t
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...
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hksa700cfd
Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...
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pn900clarified
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...
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hksre2400
Engagements to Review Financial Statements Hong Kong Standard on Review Engagements 2400 HKSRE 2400 Issued June 2005, Revised December 2012 Effective upon issue 1. HKSRE 2410, “Review of Interim Finan ...
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hksre2400
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...
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hksre2400
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...
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pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
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FE _Dec 16_ Paper II_Question
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duty_of_care
Technical Bulletin “Auditors’ Duty of Care to Third Parties and The Audit Report” Jointly issued by Auditing and Assurance Standards Committee and Professional Risk Management Committee This guidance ...
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Module B (Jun 12)_Answer_revised
Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...
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FE (Dec 16) Paper II_Answer
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FE (Dec 17) Paper II_Question
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FE (Dec 17) Paper II_Answer
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pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
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hksir400
HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...
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etf_report
1 (April 2022) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for per ...
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etf_reportold
1 (November 2016) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for ...
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illustrative-disclosures
2 Illustrative disclosures in respect of Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause COPY ...
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ed8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
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ED-IASB-ED8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
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Module B (Dec 13)_Answer
Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...