i Update No. 267 (Issued 10 December 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i t ...
AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION Audit Considerations Relating to an Entity Using a Service Organization Hong Kong Standard on Auditing 402 Hong Kong Standard on ...
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...