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Christmas Promotion for HKICPA_rv

Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...

發布日期: 2016-12-02

File Type: pdf | Size: 271 KB

KELLER

Offer vaild until 9 November 2014 Keller GGs -Germany's finest dry Rieslings After few years of requests and despite the microscopic production of these wines, we are very glad to present you the ...

發布日期: 2014-10-14

File Type: pdf | Size: 260 KB

cef131111

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) This programme aims ...

發布日期: 2013-09-05

File Type: pdf | Size: 203 KB

pr-20120613-tc

1 致：編採主任／新聞／財經版編輯會計雜誌榮獲亞洲卓越新聞獎（香港，六月十三日） — 香港會計師公會官方雜誌A Plus 在亞洲出版協會(SOPA) 「2012 年度卓越新聞獎」中勇奪經濟報導獎。亞洲卓越新聞獎享負盛名，旨在表揚區內傳統及新媒體的優秀新聞報導。公會行政總裁張智媛表示：「這是定制出版刊物首次在備受肯定的大獎賽中獲獎，其他獲獎機構均為大型的國家及區域性出版商。我們相信，這次獲獎是因為 ...

發布日期: 2012-06-13

File Type: pdf | Size: 163 KB

Commentary on the 2007 Budget

The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...

發布日期: 2009-04-29

TUE_Flyer_Jan

Technical Update Evening Introducing What is TUE and what does it aim to provide? • Enables members to interact directly with HKICPA Technical Directors and other specialists on technical matters and ...

發布日期: 2005-01-03

File Type: pdf | Size: 103 KB

12-Append

AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...

發布日期: 2000-11-24

File Type: pdf | Size: 834 KB

update255

i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...

File Type: pdf | Size: 3 MB

Module B Supplement 20162_3

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

File Type: pdf | Size: 393 KB

1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

發布日期: 2016-02-26

File Type: pdf | Size: 1 MB

techwatch53

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: 1 MB

1221H_DC order edited

* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

File Type: pdf | Size: 372 KB

contentpage

i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...

發布日期: 2019-03-25

File Type: pdf | Size: 203 KB

PC-BA Examinable Standards

Examinable Auditing Standards for PC – Business Assurance 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Examinable Auditing Standar ...

發布日期: 2018-09-19

File Type: pdf | Size: 262 KB

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

發布日期: 2015-10-19

File Type: pdf | Size: 281 KB

CAW150129

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...

發布日期: 2014-11-10

File Type: pdf | Size: 282 KB

Burgundy - Sept 2014_rv

Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standard Price Offer Price Discount WA WS BH France Burgundy -Côte de Beaune 386482 Pierre-Yves Colin-Mor ...

發布日期: 2014-09-08

File Type: pdf | Size: 64 KB

Circular_GIG110527_v2

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

發布日期: 2011-05-05

File Type: pdf | Size: 185 KB

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

發布日期: 2011-01-06

File Type: pdf | Size: 189 KB

Circular_v2

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

發布日期: 2010-12-01

File Type: pdf | Size: 167 KB

fraa-05

1 Issue 5 (December 2009) Dear members, Practice Note 820: The Audit of Licensed Corporations and Associated Entities of Intermediaries (PN 820) 1. In this Alert, we would like to remind practising me ...

發布日期: 2009-12-17

File Type: pdf | Size: 98 KB

TUE_Flyer_Aug-Nov08_Revised

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

發布日期: 2008-09-26

File Type: pdf | Size: 181 KB

TUE_Flyer_May

What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...

發布日期: 2005-05-05

File Type: pdf | Size: 549 KB

new_audit_standards

Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...

發布日期: 2004-12-20

File Type: pdf | Size: 197 KB

new_audit_standards

發布日期: 2004-12-20

File Type: pdf | Size: 197 KB

Appendices

137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

發布日期: 2001-11-14

File Type: pdf | Size: 1001 KB

Circular_GIG110328 (2)

Circular_GIG110328 (2) Golf Day at Kau Sai Chau Public Golf Course (South Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provide ...

File Type: pdf | Size: 179 KB

hksa58015

Written Representations Hong KoHong Ko ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on Auditing 580 Auditing 580 ...

發布日期: 2019-03-25

File Type: pdf | Size: 441 KB

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

發布日期: 2019-03-25

File Type: pdf | Size: 191 KB

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 342 KB

caw151130examcl_expire

Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...

發布日期: 2016-02-23

File Type: pdf | Size: 403 KB

exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

發布日期: 2014-03-12

File Type: pdf | Size: 319 KB

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

發布日期: 2009-03-19

iaps1005

IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...

發布日期: 2003-04-05

File Type: pdf | Size: 346 KB

iaps1005

發布日期: 2003-04-05

File Type: pdf | Size: 346 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

發布日期: 2014-11-29

File Type: pdf | Size: 81 KB

QP exam sharing forum_MC_Upload

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發布日期: 2014-10-27

File Type: pdf | Size: 927 KB

subISA720

1 14 March 2013 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft (ED) on International Standa ...

發布日期: 2013-03-15

File Type: pdf | Size: 186 KB

441_TUE_Flyer_May08

Technical Update Evening 2008 Updates on the Hong Kong Institute of CPAs Standard-setting activities : Financial Reporting, Auditing and Ethics May 2008 to August 2008 What is TUE?What does it aim top ...

發布日期: 2008-05-26

File Type: pdf | Size: 264 KB

auditing_annex1app_c

附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...

發布日期: 2007-12-06

File Type: pdf | Size: 80 KB

annex1app_c

發布日期: 2007-12-06

File Type: pdf | Size: 80 KB

TUE_Fryer_sep05

發布日期: 2005-09-14

File Type: pdf | Size: 998 KB

TUE_Flyer_sep05

發布日期: 2005-09-14

File Type: pdf | Size: 998 KB

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

發布日期: 2009-03-23

update066

Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

hksa500cfd

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or after 1 ...

發布日期: 2019-03-25

File Type: pdf | Size: 167 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

發布日期: 2018-03-23

File Type: pdf | Size: 280 KB

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

File Type: pdf | Size: 200 KB

update150

i Update No. 150 (Issued 30 June 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 i to ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

hksa21015

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

發布日期: 2019-03-25

File Type: pdf | Size: 414 KB

hksa21015

File Type: pdf | Size: 414 KB

1710_Autumn_Promotion

第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱，絕無電磁波輻射• 10 段火力控制，由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...

發布日期: 2017-10-23

File Type: pdf | Size: 1 MB

HKT Corporate Staff Offer_Dec2016_Chi

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；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請；購買/申請時必須供有效之員工証及員工資料；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)；有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢；圖片只供參考，產品以實物為準；請向 ...

發布日期: 2016-12-01

File Type: pdf | Size: 1 MB

16 11 HKICPA Member Promotion-Winter

HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...

發布日期: 2016-11-15

File Type: pdf | Size: 996 KB

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

發布日期: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

發布日期: 2016-04-06

File Type: pdf | Size: 266 KB

15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

發布日期: 2015-11-04

File Type: pdf | Size: 1 MB

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

發布日期: 2012-03-30

File Type: pdf | Size: 169 KB

Annex A chi

1 附件一：附件一：明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...

發布日期: 2011-09-01

File Type: pdf | Size: 116 KB

auditing_annex1_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生，就中国在新的中国审计准则与国际审计准 ...

發布日期: 2011-01-06

File Type: pdf | Size: 292 KB

hkicpa-n-sfc

May 22, 2008 Page Presentation title Audit of licensed corporations and associated entities of intermediaries Application of Practice Note 820 19 January 2010 Audit of licensed corporations and associ ...

發布日期: 2010-02-01

File Type: pdf | Size: 1 MB

techwatch67

發布日期: 2008-05-08

File Type: pdf | Size: 316 KB

techwatch54

發布日期: 2007-04-04

File Type: pdf | Size: 283 KB

HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

發布日期: 2007-02-23

File Type: pdf | Size: 210 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

發布日期: 2007-01-23

File Type: pdf | Size: 67 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

發布日期: 2007-01-23

File Type: pdf | Size: 67 KB

IAASB_ED_IntFin

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 19 November 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fif ...

發布日期: 2003-11-22

File Type: pdf | Size: 147 KB

Module C (Dec 16)_Answer

Module C (Dec 16)_Answer Module C (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Section 290 of the Code of Ethics for Professional Accountants indicates ...

File Type: pdf | Size: 285 KB

MPS_D_PartI

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發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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 sho ...

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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發布日期: 2018-10-23

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 8 MB

pn900rev

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 Effective fo ...

發布日期: 2019-03-25

File Type: pdf | Size: 426 KB

hksa210cfd

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014* Effective for audits of financial statements ...

發布日期: 2019-03-25

File Type: pdf | Size: 237 KB

isa240

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...

發布日期: 2003-08-12

File Type: pdf | Size: 333 KB

isa240

發布日期: 2003-08-12

File Type: pdf | Size: 333 KB

21022

File Type: pdf | Size: 327 KB

update203

i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...

發布日期: 2019-03-25

File Type: pdf | Size: 6 MB

update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

發布日期: 2019-03-25

File Type: pdf | Size: 201 KB

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

發布日期: 2019-03-25

File Type: pdf | Size: 160 KB

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

發布日期: 2015-05-04

File Type: pdf | Size: 944 KB

pr-20120613-en

1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...

發布日期: 2012-06-13

File Type: pdf | Size: 113 KB

techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

發布日期: 2009-08-10

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