PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...