Circular on Reporting on the Audit of Schools 1 February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circular contains H ...
Circular on Reporting on the Audit of Schools 1 December 2021February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circul ...
Initial Audit EngagementsInitial Audit EngagementsInitial Audit EngagementsInitial Audit EngagementsInitial Audit EngagementsInitial Audit Engagements Initial Audit EngagementsInitial Audit Engagement ...
i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...
THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Audi ...
THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...
Dear Assignment /News /Business Section Editor Hong Kong and mainland accountants sign joint declaration on convergence of code of ethics Convergence of code gives capital and commercial markets confi ...
May 2008 EXPOSURE DRAFT OF An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision- ...
30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...
ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...
Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014, January 2019, September 2019, Ju ...
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
Using the Work of Internal Auditors Conforming Amendments to Other HKSAs Hong Kong Standard on Auditing 610 (Revised) HKSA 610 (Revised) Revised July 2012, December 2012, May 2013 Effective for audits ...
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...
i Update No. 133 (Issued 3 September 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised con ...
(Revised in Sep 2018) Page 1 P:\E&T\1. Registration Team_HK\AT\Past Record\Syllabus HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA ...
