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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 ...
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 ...
