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Module C_Part 2_Finalized

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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 Spotli ...

發布日期: 2007-03-07

File Type: pdf | Size: 804 KB

MPS_Module C_Part 1_Upload

Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...

發布日期: 2016-04-18

MPS_Module C_Part 1_Upload

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File Type: pdf | Size: 804 KB

aasc345

1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...

發布日期: 2014-09-24

File Type: pdf | Size: 44 KB

c_additionalinformation_1

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

發布日期: 2010-09-15

File Type: pdf | Size: 67 KB

c_additionalinformation

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

發布日期: 2010-09-15

File Type: pdf | Size: 67 KB

W090718

Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of up to HK10,000. A Refresher Course on Current Auditing Standards (Progr ...

發布日期: 2009-05-27

File Type: pdf | Size: 127 KB

ethics_0609

-1 -Ethics Committee Meeting Summary – September 2006 The Ethics Committee (Committee) met on 12 September 2006. Members of the Committee present were: Mark Fong (Chairman), Doug Oxley (Deputy Chairma ...

發布日期: 2006-10-17

File Type: pdf | Size: 114 KB

julia-leung-hkicpa-usfst

Financial Services and the Treasury Bureau, HKSAR Government Hong Kong’s Competitiveness as an International Financial Centre Hong Kong Institute of Certified Public Accountants Conference 2012 27 Oct ...

發布日期: 2012-10-26

File Type: pdf | Size: 705 KB

4648stdsetting

Standard setting featureThe Institute’s Auditing and Assurance Standards Committee (AASC) has issued an exposure draft of discussion paper, “Requests For Special Purpose Reports,” for consultation unt ...

發布日期: 2006-08-14

File Type: pdf | Size: 275 KB

AGM Booklet

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AGM Booklet

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AGM booklet 2023

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PCCW Corporate Offer_Mar-Apr 2016

企業員工優惠集MAR-APR 2016 *供應商提供之額外禮品，如有更改，恕不另行通知；以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請；購買/申請時必須提供有效之員工証及員工資料；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請及只限購買二件同款產品；購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外) ； ...

發布日期: 2016-03-16

File Type: pdf | Size: 217 KB

past_snippets

1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...

發布日期: 2013-11-18

Module C (Jun 13)_Answer

Module C (Jun 13)_Answer Module C (June 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) HKSQC 1(Clarified) provides guidance on matters that the auditors might cons ...

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Module C (Jun 15)_Answer

Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...

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HKICPA Annual Report 2022 Chi

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File Type: pdf | Size: 9 MB

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

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HKICPA Chi Annual Report 2023

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File Type: pdf | Size: 8 MB

HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

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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 ...

File Type: pdf | Size: 465 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 ...

File Type: pdf | Size: 535 KB

MPS_A_PartII

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發布日期: 2017-10-30

File Type: pdf | Size: 964 KB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

發布日期: 2013-12-11

Module C Pre-Workshop Materials_3

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...

發布日期: 2011-09-27

File Type: pdf | Size: 177 KB

ifric-d05

IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...

發布日期: 2004-03-09

C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

C_WK2_Guidance Notes (Dec10)_1

C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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 ...

File Type: pdf | Size: 573 KB

update158

i Update No. 158 (Issued 30 September 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 ...

File Type: pdf | Size: 859 KB

Financial Statements

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Financial Statements

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Financial statements 2023

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Mod_A_Part_II_Jun2017

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發布日期: 2017-04-24

File Type: pdf | Size: 3 MB

update169

i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...

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 ...

發布日期: 2015-03-10

File Type: pdf | Size: 621 KB

Module_D_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2018-08-22

Module_D_Supplement_20182

發布日期: 2018-08-22

File Type: pdf | Size: 621 KB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

發布日期: 2018-06-19

File Type: pdf | Size: 917 KB

Module C Workshop 2

Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-07

COE

Code of Ethics for Professional Accountants Issued December 2005; revised June 2010 Effective on 30 June 2006 until 31 December 2010 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 CODE OF ETHICS FOR ...

DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-02

DP-Measurement-FullVer

發布日期: 2005-11-02

update112

i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...

File Type: pdf | Size: 753 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

Module C (5th edition)_Part 2

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update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...