A Roadmap of an Audit Engagement 1 Core Concepts Ethics Quality management Audit quality Professional skepticism Audit documentation 2 Risk Assessment Audit planning Risk assessment procedures 3 Risk ...
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1 Mutual Recognition Agreement between Hong Kong and U.S. The mutual recognition agreement (MRA) was first signed between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the U.S. ...
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Exposure Draft March 2013 Snapshot: Financial Instruments: Expected Credit Losses This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses. It provides an over ...
Code of Ethics (Revised)Effective on 1 January 2011Tuesday, 18 January 2011YOUR HOSTSSTEVE ONG, FCPA, FCAHKICPA Director, Standard Setting1DISCLAIMERThe Hong Kong Institute of Certified Public Account ...
Corporate Finance Interest Group (CFIG) "Practitioners meeting Regulators" series – Discussion Forum on Statutory Codification of Price Sensitive Information Disclosure Requirements About th ...
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 Financ ...
Public Consultation on Tax Reform Interim Report December 2006 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionExecutive Summary Since the launc ...
