apm_egmcl
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sa50122
Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence — Specific Considerations for Selected Items Hong ...
hksir500
Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...
hksa710cfd
Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...
hksa70515
MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...
hksa540cfd
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Hong Kong Standard on Auditing 540 HKSA 540 Issued July 2009; revised July 2010 Effective for audits o ...
update040
Update No. 40 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) Rev ...
MPS_A_PartII
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...