![Auditing and Assurance](/-/media/HKICPA-Website/New-HKICPA/Professional-development/Training-by-competencies/Auditing_1080x300-2.jpg)
審計與鑒證
資源重點
財務報告審核
- New Reporting Requirements for Licensed Insurance Broker Companies under the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules
- E-learning: AFRC 2022 Annual Investigation and Compliance Report and Interim Inspection Report Members only (without verified CPD)
- Annual Auditing Update Conference 2022: "Strengthening Trust and Audit Quality" (archived session)
- E-learning: Financial Reporting Council 2021 Annual Inspection Report Members only (without verified CPD)
- HKSA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement – Key Requirements and Implications on Auditing
- New Quality Management Standards Series: Virtual Workshop 1 – Overview and Key Requirements
- New Quality Management Standards Series: Virtual Workshop 2 – Implementing the Risk-based Approach
- New Quality Management Standards Series: Virtual Workshop 3 – Intellectual, Technological and Human Resources Including Those from Service Providers
- HKICPA e-seminar: Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards (Re-launch) (Highlight video)
- Solicitors’ Accounts Rules and PN840 Reporting Engagements
- PN 820 (Revised), The Audit of Licensed Corporations and Associated Entities of Intermediaries
非財務報告審計
- Reviewing Valuations in Audits
- Application of HKICPA Audit Practice Manual (2022 edition)
- Workshop on Audit of Licensed Corporations
- E-learning: ESG Assurance Reporting in Hong Kong (Highlight video)
想找更多課程或瀏覽 活動 和 線上課程。下載 HKICPA Events 應用程式 (iOS系統 / 安卓)了解我們的全方位活動,並隨時隨地報名。
刊物
- 2021 Annual Inspection Report (from Financial Reporting Council)
- Audit Practice Manual (2022 edition)
- HKICPA Quality Management Manual
- Quality Assurance – 2021 Annual Report
- Alert (updates on financial reporting, auditing & ethics)
- Alert – Staff Audit Practice Alert (March 2020) "Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19" (from the International Auditing and Assurance Standards Board)
- Auditing and COVID-19, A quick guide
- Financial Reporting, Auditing and Ethics Alert: Impact of Coronavirus Outbreak on Audits and Auditors
- Publications and References for Compliance
- Technical News
主題不斷更新。
Ethics |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
Quality Management |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Audit Quality and Professional Skepticism |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Audit Documentation |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Audit Planning |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Risk Assessment Procedures |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Audit Sampling / External Confirmations |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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* These guides pre-date ISQMs/HKSQMs, ISA/HKSA 540 (Revised), ISA/HKSA 315 (Revised 2019) and ISA/HKSA 600 (Revised). |
Accounting Estimates |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Evaluating the Application of Accounting Standards
This session highlights some of the issues on the application of accounting standards on revenue recognition and expected credit losses identified by the AFRC in their inspection reports. It also summarizes the Institute's pertinent technical support concerning these topics. Auditors should thoroughly evaluate the application of all accounting standards that are relevant to the financial statements being audited.
Revenue Recognition |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Forming an Auditor's Opinion / Key Audit Matters |
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⚠ Examples of AFRC Inspection Findings |
💻 Resources and Support |
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Financial Reporting |
💻 Resources and Support |
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Sustainability Reporting |
💻 Resources and Support |
Management Accounting & Others |
💻 Resources and Support |
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Listing Rules by the Stock Exchange of Hong Kong |
💻 Resources and Support |
^ The Institute has become a corporate member of ICAEW's Audit and Assurance Faculty. This allows our members to continue accessing the full range of online audit and assurance resources available to ICAEW members.
If you are interested in accessing the ICAEW online audit and assurance resources, please contact Member Engagement Department at me@hkicpa.org.hk / 2287 7285 and enroll by 1 April 2024. Enrollments will be processed on a first-come, first-served basis. Please note that your name and email address will be shared with ICAEW for communication purposes.
Highlights of other courses and resources
Financial reporting auditing
- Annual Auditing Update 2023: "A New Era of Sustainability and Technology" (archived session)
- New Reporting Requirements for Licensed Insurance Broker Companies under the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules
- E-learning: AFRC 2022 Annual Investigation and Compliance Report and Interim Inspection Report Members only (without verified CPD)
- E-learning: Financial Reporting Council 2021 Annual Inspection Report Members only (without verified CPD)
- Solicitors’ Accounts Rules and PN840 Reporting Engagements
- PN 820 (Revised), The Audit of Licensed Corporations and Associated Entities of Intermediaries
Non-financial reporting auditing
- Workshop on Audit of Licensed Corporations
- E-learning: ESG Assurance Reporting in Hong Kong (Highlight video)
Looking for more courses? Visit the event list and e-Learning Course website. Download the HKICPA Events app (iOS / Android) for our full range of events and digital programmes and enrol anytime, anywhere.
Publications
- 2022 Annual Inspection Report (from Accounting and Financial Reporting Council)
- Quality Assurance – 2021 Annual Report
- Alert (updates on financial reporting, auditing & ethics)
- Alert – Staff Audit Practice Alert (March 2020) "Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19" (from the International Auditing and Assurance Standards Board)
- Auditing and COVID-19, A quick guide
- Financial Reporting, Auditing and Ethics Alert: Impact of Coronavirus Outbreak on Audits and Auditors
- Publications and References for Compliance
- Technical News
More technical subjects will be included when available.