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ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

File Type: pdf | Size: 428 KB

30022

Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...

发布日期: 2024-07-09

File Type: pdf | Size: 618 KB

300022

发布日期: 2024-07-09

File Type: pdf | Size: 618 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 573 KB

hksrs4400

Engagements to Perform Agreed-Upon Procedures Regarding Financial Information Hong Kong Standard on Related Services 4400 HKSRS 4400 Issued November 2004; revised July 2020 Effective upon issue ENGAGE ...

发布日期: 2019-03-25

File Type: pdf | Size: 317 KB

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...

发布日期: 2005-06-30

File Type: pdf | Size: 57 KB

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 ...

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

ed-sas730

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

Module B (Dec 11)_Answer

Module B (Dec 11)_Answer Module B (December 2011 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date : xx/xx/2011 To : Board of Directors From : Dickson Chan, Managing ...

File Type: pdf | Size: 174 KB

Module B (June 12)_Answer

Module B (June 12)_Answer 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: Performa ...

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ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

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2734400

File Type: pdf | Size: 317 KB

cir_pco

Circular on Reporting related to the Private Columbaria Ordinance 1 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guidance for pract ...

File Type: pdf | Size: 212 KB

cir_lf191212

Circular on Reporting to Grantees of the Language Fund 1 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising members of the H ...

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i2cpn830202a

20 February 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 830 (Revised) Reports by the Auditor ...

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old

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i2cpn830202

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ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

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ed_issa5

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ed_issa5

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Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

发布日期: 2015-03-10

File Type: pdf | Size: 4 MB

update267

i Update No. 267 (Issued 10 December 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i t ...

File Type: pdf | Size: 35 MB

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

发布日期: 2019-03-25

File Type: pdf | Size: 186 KB

hksa800cfd

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...

发布日期: 2019-03-25

File Type: pdf | Size: 198 KB

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

发布日期: 2010-09-30

File Type: pdf | Size: 2 MB

hksir300

发布日期: 2006-03-24

File Type: pdf | Size: 85 KB

4002112c

1 範例一：香港公開招股(申報會計師信箋) [日期] [XYZ]有限公司董事保薦人有限公司[其他指定收件人及於[•]年[•]月[•]日訂立之香港承銷協議中所指的各香港承銷商(“香港承銷商”) 並為下文第3段所指的收件人1] 敬啟者: 就[XYZ]有限公司( “發行人” ) 擬在香港聯合交易所有限公司( “聯交所” ) [主板/創業板]上市而提供的告慰函和其他協助引言1. 本安排函列明我們作為發行人 ...

File Type: pdf | Size: 241 KB

7202112c

1 January 2024 示例一：為上市或非上市公司出具無保留意見的核數師報告（核數師在核數師報告日前已取得所有其他信息且未在其他信息中識別出重大錯誤陳述）本核數師報告示例假設了以下情況：對一間上市或非上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計（即《香港審計準則》第600號1並不適用）。該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬 ...

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Module B 20140430 upload

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发布日期: 2014-05-21

File Type: pdf | Size: 492 KB

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 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 argumentat ...

File Type: pdf | Size: 144 KB

83022

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021, May 2022* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective ...

File Type: pdf | Size: 1 MB

830pn21

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...

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830pn21

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pn900rev16

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; revised Aug ...

发布日期: 2019-03-25

File Type: pdf | Size: 549 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 535 KB

pn900rev16

File Type: pdf | Size: 549 KB

update229

i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...

File Type: pdf | Size: 586 KB

72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

File Type: pdf | Size: 695 KB

pn600_1

NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...

发布日期: 2019-03-25

File Type: pdf | Size: 293 KB

hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

发布日期: 2019-03-25

File Type: pdf | Size: 397 KB

hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

发布日期: 2019-03-25

File Type: pdf | Size: 384 KB

MPS_Module C_Part 2_Upload

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 ...

发布日期: 2016-05-03

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MPS_Module C_Part 2_Upload

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pn600_1rev22

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...

File Type: pdf | Size: 495 KB

pn810_1

Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 315 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 465 KB

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搜寻结果对于 "🗼라인:vx27🗼거제출장안마🍄거제출장마사지🍄거제출장샵🦐24시안마🎒출장업소🛬www.seoul-koreananma8.xyz⭕️minister" : 201 - 250 of 671

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