Convergence of Auditing Standards between Mainland and Hong Kong
- Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process
- Annex II to the Joint Declaration: Mechanism for ongoing maintenance of convergence
- Annex A: List of the Clarified HKAuSs and the revised CAuSs in relation to the IAASB Clarity Project
Other related documents:
- Chinese Auditing Standards Board and International Auditing and Assurance Standards Board Issue Joint Statement Regarding Convergence of International Standards (IFAC)
* If there are any differences between the original and translated text, the original text shall take effect.