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hksre2400
Engagements to Review Financial Statements Hong Kong Standard on Review Engagements 2400 HKSRE 2400 Issued June 2005, Revised December 2012 Effective upon issue 1. HKSRE 2410, “Review of Interim Finan ...
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hksre2400
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...
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hksre2400
ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...
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pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
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FE _Dec 16_ Paper II_Question
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duty_of_care
Technical Bulletin “Auditors’ Duty of Care to Third Parties and The Audit Report” Jointly issued by Auditing and Assurance Standards Committee and Professional Risk Management Committee This guidance ...
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Module B (Jun 12)_Answer_revised
Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...
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FE (Dec 16) Paper II_Answer
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FE (Dec 17) Paper II_Question
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FE (Dec 17) Paper II_Answer
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pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
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hksir400
HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...
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etf_report
1 (April 2022) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for per ...
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etf_reportold
1 (November 2016) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for ...
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illustrative-disclosures
2 Illustrative disclosures in respect of Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause COPY ...
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ed8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
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ED-IASB-ED8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
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Module B (Dec 13)_Answer
Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...
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Illustrative auditor's report for ETFREIT (final) April 2017
Illustrative auditor's report for ETFREIT (final) April 2017 1 (April 2017)) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Inve ...
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ofcr
1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...
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hksa600cfd
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
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hksir400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
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pn830
PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...
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273400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
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framework
Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...
![update128](/images/search_icon_pdf.gif)
update128
i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...
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ed_ias1
March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...
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20130604_module_b_essay_1
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20130604_module_b_essay
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13mkr
Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...
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HKSA700_Auditor_Report_CHI
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...
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HKSA700
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...
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HKSA700
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...
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MPF_Scheme
1 Code on Disclosure For MPF Investment Funds – Example Report on the Calculation of the Fund Expense Ratio Under the Code on Disclosure For MPF Investment Funds issued by the Mandatory Provident Fund ...
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MPF_Scheme
1 Code on Disclosure For MPF Investment Funds – Example Report on the Calculation of the Fund Expense Ratio Under the Code on Disclosure For MPF Investment Funds issued by the Mandatory Provident Fund ...
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audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
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audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
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EPS_0701_appendix 1
Audit Issues Questions & Answers Appendix 1 Example Unqualified Auditor’s Report on Financial Statements of a Licensed Corporation carried out pursuant to PN 820 (Effective for audit reports dated ...
![update183](/images/search_icon_pdf.gif)
update183
i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...
![exposure_draft](/images/search_icon_pdf.gif)
exposure_draft
1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...
![update158](/images/search_icon_pdf.gif)
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 ...
![update212](/images/search_icon_pdf.gif)
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
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ED-IG-IASB-SME
February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...
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IG_IASB_SME
February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...
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hksa805cfd
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...
![update197](/images/search_icon_pdf.gif)
update197
i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...
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Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
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sas130
SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...