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1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
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20121120_ModuleC_Case
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20121126_ModuleB_Essay
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20130418_module_d_part1
Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...
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20130514_module_b_case
Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...
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20130528_module_c_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...
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20130604_module_b_essay
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20130604_module_b_essay_1
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20150421_MPSI_C
2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...
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210_el
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
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25-10-13_ModuleB Part 2
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337
1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 October 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
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acc_ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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agriculture
Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...
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AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
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AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
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audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
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audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...