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IES8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements

 

 

  


Technical Resources

This webpage contains pronouncements, guides and articles that are relevant to IES 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements.

 

Effective date

1 July 2016

 

Why do we need this standard

IES 8 provides a closer link between the competence and capability requirements set out in ISA/HKSA 220 and ISQC/HKSQC 1 and addresses issues regarding the use of the term ‘audit professional’, which was not common within every audit engagement. IES 8 also recognize that learning and development occurs throughout an individual’s career and development and maintenance of competence required for performing the roles of an engagement partner occurs over time. While a premise of IES 8 is that engagement partners have already developed the professional competence to assume that role, IES 8 acknowledges that engagement partners operate in an environment of significant change which is why this particular IES requires engagement partners to develop and maintain professional competence throughout their careers.

 

Click below for more information


file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif
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Additional references issued by Standard Setters and Regulators
 

Focus:



Additional references issued by Standard Setters and Regulators
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif The Institute
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif IAESB

 

 

 

Last updated: November 2016

 

Frequently used resources

 
 



Technical enquiries

  Click here to submit questions on standards issued by the Institute.
   
 
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