Auditing and Assurance

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Discussion paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) 

• Discussion Paper
• Press Release

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper, Extended External Reporting (EER) Assurance

• Consultation Paper
• Press Release

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2020-2023 and Work Plan for 2020-2021

• Consultation Paper
• Press Release

Invitation to Comment on IAASB Exposure Drafts

• Overall Explanatory Memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews
• Proposed ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
• Proposed ISQM 2, Engagement Quality Reviews
• Proposed ISA 220 (Revised), Quality Management for an Audit of Financial Statements

Press Release

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6776
Email address: commentletters@hkicpa.org.hk