pn900rev
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014 Effective fo ...
pn900rev16
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...
prefaceamended
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
pn900clarified
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...
pn870
Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
pn810_2
Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...
pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
pn600_1
NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...
pn1013
PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...
pn600_1rev
Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor und ...
hksqc1cfd
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...
hksir400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
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 ...
hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
hksae3000rev
Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other than Audits or Reviews of than A ...
hksa80516
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
hksa800cfd
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...
hksa805cfd
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...
hksa81016
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...
hksa72015
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor The Auditor The Auditor 's Responsibilities s Responsibilities s Resp ...
hksa706cfd
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...
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 ...
hksa720cfd
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...