Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Auditor's Responsibilities

Description of auditor's responsibilities for an audit of financial statements arising from the requirements of HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements 
 

Overview

 

Paragraph 41(c) of HKSA 700 (Revised) explains that when law, regulation or HKSAs expressly permit, reference can be made to a website of an appropriate authority that contains the description of the auditor's responsibilities, rather than including material below in the auditor's report.

 

  1. Auditor's responsibilities for an audit of a set of financial statements prepared in accordance with a fair presentation framework
  2. Auditor's responsibilities for an audit of a set of financial statements prepared in accordance with a compliance framework
  3. Auditor's responsibilities for an audit of a set of consolidated financial statements prepared in accordance with a fair presentation framework
  4. Auditor's responsibilities for an audit of a set of consolidated financial statements prepared in accordance with a compliance framework

 

 

 

 

Last updated: 23 August 2016


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