![HKICPA_timetable for public_20181](/images/search_icon_pdf.gif)
HKICPA_timetable for public_20181
Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...
![HKICPA_timetable for public_20182](/images/search_icon_pdf.gif)
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
![HKICPAScholarship](/images/search_icon_pdf.gif)
HKICPAScholarship
Scholarship recipients Hong Kong Institute of CPAs Scholarship Recipients (Hong Kong) Year 2009-2010 Institution Name Educational background The Chinese University of Hong Kong Mr. Chan Man Kit Bachel ...
![HKICPAStaffSummary-HK_IFRIC_Int18](/images/search_icon_pdf.gif)
HKICPAStaffSummary-HK_IFRIC_Int18
HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
![HKMA-SPMIC3_attach](/images/search_icon_pdf.gif)
HKMA-SPMIC3_attach
Supervisory Policy Manual IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance Consultation 1 This module should be read in conjunction with t ...
![HKPoly U_30-Oct-02](/images/search_icon_pdf.gif)
HKPoly U_30-Oct-02
Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...
![hksa200cfd](/images/search_icon_pdf.gif)
hksa200cfd
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...
![hksa21015](/images/search_icon_pdf.gif)
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 ...
![hksa210cfd](/images/search_icon_pdf.gif)
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 ...
![hksa22015](/images/search_icon_pdf.gif)
hksa22015
1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...
![hksa220cfd](/images/search_icon_pdf.gif)
hksa220cfd
1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
![hksa23015](/images/search_icon_pdf.gif)
hksa23015
Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...
![hksa230cfd](/images/search_icon_pdf.gif)
hksa230cfd
Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
![hksa24016](/images/search_icon_pdf.gif)
hksa24016
THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Audi ...
![hksa240cfd](/images/search_icon_pdf.gif)
hksa240cfd
THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...
![hksa250](/images/search_icon_pdf.gif)
hksa250
CONSIDERATION OF LAWS AND REGULATIONS 1 ED/HKSA 250 HONG KONG STANDARD ON AUDITING 250 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial stat ...
![hksa250](/images/search_icon_pdf.gif)
hksa250
CONSIDERATION OF LAWS AND REGULATIONS 1 ED/HKSA 250 HONG KONG STANDARD ON AUDITING 250 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial stat ...
![hksa250cfd](/images/search_icon_pdf.gif)
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 ...
![hksa250rev1](/images/search_icon_pdf.gif)
hksa250rev1
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulati ...
![hksa26015](/images/search_icon_pdf.gif)
hksa26015
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021 Communication with Those Charged with Governance Hong Kong ...
![hksa260cfd](/images/search_icon_pdf.gif)
hksa260cfd
Communication with Those Communication with Those Charged with Governance Hong Kong Standard on Auditing 260 HKSA 260 Issued June 2009; revised July 2010, December 2012, May 2013, February 2015 Effect ...
![hksa31516](/images/search_icon_pdf.gif)
hksa31516
Identifying and Identifying and Identifying and Identifying and Identifying and Identifying and Assessing the Assessing the Assessing the Assessing the Risks of Material Misstatement Risks of Material ...
![hksa315cfd](/images/search_icon_pdf.gif)
hksa315cfd
IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT Identifying and Assessing the Risks of Material Misstatement through Understanding the ...
![hksa315cfd_rev](/images/search_icon_pdf.gif)
hksa315cfd_rev
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Hong Kong Standard on Auditing 315 (Revised) HKSA 315 (Revised) Revised July 2012, Dec ...
![hksa33016](/images/search_icon_pdf.gif)
hksa33016
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...
![hksa330cfd](/images/search_icon_pdf.gif)
hksa330cfd
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...
![hksa50015](/images/search_icon_pdf.gif)
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
![hksa505](/images/search_icon_pdf.gif)
hksa505
EXTERNAL CONFIRMATIONS 1 ED/HKSA 505 HONG KONG STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENT ...