hksa70615
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...
hksa705cfd
1 Modifications to the Opinion in the Independent Auditor’s Report HKSA 705 Issued September 2009, revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on o ...
hksa700cfd
Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...
hksa610cfd_rev
Using the Work of Internal Auditors Conforming Amendments to Other HKSAs Hong Kong Standard on Auditing 610 (Revised) HKSA 610 (Revised) Revised July 2012, December 2012, May 2013 Effective for audits ...
hksa620cfd
Using the Work of an Auditor’s Expert Hong Kong Standard on Auditing 620Hong Kong Standard on Auditing 620 Hong Kong Standard on Auditing 620Hong Kong Standard on Auditing 620Hong Kong Standard on Aud ...
hksa610cfd_rev2013
Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...
hksa70115
Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...
hksa70015
Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...
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 ...
hksa580cfd
Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...
hksa560cfd
Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...
hksa610cfd
USING THE WORK OF INTERNAL AUDITORS Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 HKSA 610 Issued July 2009; revised July 2010, July 2012, May 2013 Effective for audits of fin ...
hksa570cfd
H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...
hksa60015
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Standard on Auditing 600Standard on Auditing 600Standard on Auditin ...
hksa58015
Written Representations Hong KoHong Ko ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on Auditing 580 Auditing 580 ...
hksa600cfd
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
hksa57015
Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...
hksa56015
Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...
hksa54015
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, August 2015, January ...
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 ...
hksa550cfd
RELATED PARTIES Copyright 1 Related Parties Hong Kong Hong Kong Hong Kong Standard on Auditing 550Standard on Auditing 550Standard on Auditing 550 Standard on Auditing 550Standard on Auditing 550 Sta ...
hksa540rev18
Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on ...
hksa530cfd
Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...
hksa510cfd
Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...
hksa505cfd
External Confirmations Hong Kong Standard on Auditing 505 Hong Kong Standard on Auditing 505Hong Kong Standard on Auditing 505 Hong Kong Standard on Auditing 505Hong Kong Standard on Auditing 505Hong ...
hksa51015
Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...
hksa520cfd
2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...
hksa330cfd
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...