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Auditing and Assurance Archives

Archives

 

 

Title Comments due by

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) 

with links to

 Consultation Ended

Invitation to Comment On Exposure Draft Practice Notes

 Consultation Ended

Invitation to Comment on IAASB Exposure Drafts

 
Press Release

Consultation Ended

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 Ended

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

 

Consultation Ended

Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements

Consultation Ended
Invitation to Comment on ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance

Consultation Ended

 

Invitation to Comment on ED Practice Note 850 (Revised) Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Consultation Ended

Invitation to Comment on IFAC'S IAASB Exposure Draft
Proposed International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

 

            
Consultation Ended

Invitation to Comment on Exposure Draft Practice Notes 

 

Consultation Ended
Invitation to Comment on ED Practice Note 860.1(Revised) The Audit of Retirement Schemes Consultation Ended
Invitation to Comment on IFAC's IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures Consultation Ended
Invitation to Comment on IAASB Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagement and Other Services, and the Implications for the IAASB's International Standards
Consultation Ended
Invitation to Comment on Exposure Draft HKSIR 400 (Revised), Comfort Letters and Due Diligence Meetings Consultation Ended
Invitation to Comment on Exposure Draft Revised HKSIR 200 Accountants' Reports on Historical Financial Information in Investment Circulars Consultation Ended
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Survey Consultation, The IAASB's Work Plan for 2017-2018 and Continuing Relevance of its Strategic Objectives Consultation Ended

Invitation to Comment on ED Practice Note 840 (Revised) The Reporting Engagement on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules

Consultation Ended
Invitation to Comment on IFAC's IAASB Invitation to Comment Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Controls and Group Audits
Consultation Ended
Invitation to comment on IFAC's IAASB ED Proposed ISA 810 (Revised) Engagements to Report on Summary Financial Statements Consultation Ended
Invitation to Comment on IFAC's IAASB ED Proposed Amendments to the IAASB's International Standards -Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations
Consultation Ended
Invitation to Comment on ED Revised Practice Note 730 Guidance For Auditors Regarding Preliminary Announcements of Annual Results Consultation Ended
Invitation to Comment on ED Revised Technical Bulletin AATB 1 Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Consultation Ended

Invitation to Comment on ED Revised Practice Note 740 Auditor’s Letter on Continuing Connected Transactions under the Hong Kong Listing Rules

Consultation Ended
Invitation to Comment on IAASB ED Proposed ISA 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and ISA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement and Conforming Amendment to Another ISA Consultation Ended
Invitation to Comment on ED Revised Practice Note 810.2 The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Consultation Ended

Invitation to Comment on Exposure Draft Practice Notes

  • ED Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries
  • ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance
  • ED Practice Note 860.1 (Revised) The Audit of Retirement Schemes
Consultation Ended
Invitation to Comment on ED Practice Note 900 (Revised) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Consultation Ended
Invitation to Comment on IAASB Exposure Draft Proposed Changes to the International Standards on Auditing Addressing Disclosures in the Audit of Financial Statements Consultation Ended
Invitation to Comment on ED Practice Note 600.1 (Revised) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap 622) Consultation Ended
Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information and Proposed Consequential and Conforming Amendments to Other ISAs Consultation Ended
Invitation to Comment on ED of HKSIR 500 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Consultation Ended
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2015-2019 and Work Program for 2015-2016 Consultation Ended
Invitation to Comment on ED Revised Practice Note 850 Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Consultation Ended
Invitation to Comment on Exposure Draft Revised Practice Note 810.2 The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Consultation Ended
Invitation to Comment on Exposure Draft Revised Technical Bulletin AATB 1 Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Consultation Ended
Invitation to Comment on ED Revised Practice Note 860.1 The Audit of Retirement Schemes Consultation Ended

Invitation to comment on IFAC's IAASB Exposure Draft Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing

 

(Please click here for the online survey and further information)

Consultation Ended
Invitation to Comment on ED Revised Practice Note 810.1 Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Companies Ordinance Consultation Ended

Invitation to Comment on IFAC's IAASB Consultation Paper A Framework for Audit Quality

(Please click here for the online survey and further information)

Consultation Ended
Invitation to comment on IFAC's IAASB Exposure Draft ISA 720 (Revised),The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and The Auditor's Report Thereon Consultation Ended
Invitation to Comment on Exposure Draft Practice Note 
Practice Note 750 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal
Consultation Ended
Invitation to Comment on ED HKSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus Consultation Ended
Invitation to Comment on ED Revised Practice Note 620.2Communication between the Auditor and the Insurance Authority Consultation Ended
Invitation to Comment on Exposure Draft Revised Hong Kong Standard on Investment Circular Reporting Engagement (HKSIR)
Revised HKSIR 400 Comfort Letters and Due Diligence Meeting
Consultation Ended
Invitation to Comment on IFAC’s International Auditing and Assurance Standards Board (IAASB) Invitation to Comment: Improving the Auditor's Report Consultation Ended

Invitation to Comment on IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Process 

Consultation Ended
Invitation to Comment on Exposure Draft on Revised Practice Note 830 Reports By the Auditor Under the Banking Ordinance Consultation Ended
Invitation to comment on IFAC's International Auditing and Assurance Standards Board (IAASB) Consultation Paper on Enhancing the Value of Auditor Reporting: Exploring Options for Change Consultation Ended
Invitation to Comment on Exposure Draft on Revised Practice Note 600.1 Reports by Auditors under the Hong Kong Companies Ordinance Consultation Ended
Invitation to Comment on IAASB Exposure Draft on Proposed International Standard On Assurance Engagements (ISAE) Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and Proposed Consequential Amendments to:
- International Framework for Assurance Engagements
- ISAE 3402, Assurance Reports on Controls at a Service Organization
- Exposure Draft of Proposed ISAE 3410, Assurance Engagements on Greenhouse
Consultation Ended
Invitation to Comment on ISAE Exposure Draft on Proposed ISAE 3410 Assurance Engagements on Greenhouse Gas Statements Consultation Ended

Invitation to Comment on IAASB Discussion Paper on The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications

Consultation Ended

Invitation to Comment on ISRE Exposure Draft on Proposed ISRE 2400 Engagements to Review Historical Financial Statements

Consultation Ended

Invitation to Comment on IAASB Consultation Paper on Proposed Strategy and Work Program for 2012-2014

Consultation Ended

Invitation to Comment on IAASB Exposure Draft on Proposed ISRS 4410 (Revised) Compilation Engagements

Consultation Ended

Invitation to comment on Exposure Draft on Revised Practice Note 820 The Audit of Licensed Corporations and Associated Entities of Intermediaries

Consultation Ended
Invitation to Comment on Exposure Draft on Proposed Revised HKSIR 400 Comfort Letters and Due Diligence Meetings on Financial and Non-financial Information Consultation Ended
Invitation to Comment on Practice Note 740 "Auditor's letter on Continuing Connected Transactions under the Hong Kong Listing Rules" Consultation Ended
Invitation to Comment on IFAC's IAASB Consultation Paper on Assurance on a Greenhouse Gas Statement Consultation Ended

Invitation to Comment on IAASB Exposure Drafts on Proposed International Auditing Practice Statement and Related Proposals

 

Part A

 

- Withdrawal of Existing IAPSs

- Clarification of the Status and Authority of New IAPSs

- Proposed Amendments to the Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

 

Part B

- Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments

Consultation Ended
Invitation to Comment on IAASB Exposure Draft on Proposed ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors Consultation Ended
Invitation to Comment on IAASB Exposure Draft on Proposed ISAE 3420 Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus Consultation Ended

Invitation to Comment on IAASB Consultation Paper "Auditing Complex Financial Instruments"

Consultation Ended
Invitation to Comment on IAASB Consultation Paper "Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements" Consultation Ended
Invitation to Comment on IAASB Exposure Drafts of International Standards on Auditing and International Standard on Assurance Engagements: Consultation Ended

Part A

 

Part B

 

Part C

 
Invitation to comments on Proposed ISA 210 (Redrafted), Agreeing the Terms of Audit Engagements and Related Conforming Amendments to Other ISAs and ISA 710 (Redrafted), Comparative Information - Corresponding Figures and Comparative Financial Statements Consultation Ended
ED of Revised Practice Note 820 "The Audit of Licensed Corporations and Associated Entities of Intermediaries" Consultation Ended
Invitation to Comment to the IAASB Exposure Drafts on ISA 505 (Revised and Redrafted) External Confirmations and ISA 620 (Revised and Redrafted) Using the Work of an Auditor's Expert Consultation Ended
ED of Discussion Paper "Assistance Options to New Applicants and Sponsors in connection with Internal Controls over Financial Reporting" Consultation Ended

Invitation to Comment on IAASB Consultation Paper on Proposed
Strategy for 2009-2011

 

Consultation Ended
Invitation to Comment on IAASB Exposure Drafts

 

Part A
ISA 510 (Redrafted), Initial Audit Engagements – Opening
Balances
and ISA 530 (Redrafted), Audit Sampling

 

Part B
ISA 700 (Redrafted), The Independent Auditor's Report on
General Purpose Financial Statements
; ISA 705 (Revised and
Redrafted), Modifications to the Opinion in the Independent
Auditor's Report
; ISA 706 (Revised and Redrafted), Emphasis
of Matter Paragraphs and Other Matter(s) Paragraphs in the
Independent Auditor's Report
; ISA 800 (Revised and Redrafted),
Special Considerations – Audits of Special Purpose Financial
Statements
; and ISA 805 (Revised and Redrafted), Engagements
to Report on Summary Financial Statements

 

Part C
ISA 220 (Redrafted), Quality Control for an Audit of Financial
Statements
and ISQC 1 (Redrafted), Quality Control for Firms
that Perform Audits and Reviews of Financial Statements, and
Other Assurance and Related Services Engagements

 

 

Consultation Ended

 

Consultation Ended

 

 

 

 

Consultation Ended

Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 250 (Redrafted), The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements, ISA 200 (Revised and Redrafted), Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing, ISA 500 (Redrafted), Considering the Relevance and Reliability of Audit Evidence Consultation ended

Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 550 (Revised and Redrafted) on Related Parties and ISA 570 (Redrafted) on Going Concern

Consultation ended
Invitation to Comment on IAASB Exposure Drafts of (Redrafted) ISA 230, 560, 610, 720 and (Revised and Redrafted) ISA 540, 580 Consultation ended
Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance, ISA 320 (Revised and Redrafted) Materiality in Planning and Performing an Audit and ISA 450 (Redrafted) Evaluation of Misstatements Identified during the Audit Consultation ended
ED of Discussion Paper "Requests for Special Purpose Reports" Consultation ended
Invitation to Comment on IAASB Exposure Draft of Proposed ISA 600 (Revised and Redrafted) on the Audit of Group Financial Statements Consultation ended
Invitation to Comment on IAASB Exposure Draft of Proposed ISA 550 (Revised) on Related Parties Consultation ended
Invitation to Comment on IAASB Exposure Draft of Improving the Clarity of IAASB Standards Consultation ended
Invitation to Comment on IAASB Exposure Drafts on Proposed ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and Proposed ISA 800 "The Independent Auditor's Report on Summary Audited Financial Statements" Consultation ended
Exposure Draft of Proposed HKSA 700 "The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements" and Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 705 "Modifications to the Opinion in the Independent Auditor's Report" and Proposed ISA 706 "Emphasis of Matter Paragraphs and Other Matters Paragraphs in the Independent Auditor's Report" Consultation ended

Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 600 (Revised) "The Audit of Group Financial Statements" and ISA 260 (Revised) "The Auditor's Communication with Those Charged with Governance"

Consultation ended
Invitation to Comment on IAASB EDs of Proposed ISA 320 (Revised) "Materiality in the Identification and Evaluation of Misstatements" and Proposed ISA 540 (Revised) "Auditing Accounting Estimates and Related Disclosures (Other than Those Involving Fair Value Measurements and Disclosures)" Consultation ended
Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements Consultation ended
ED of Proposed Practice Note 1014 "Reporting by auditors on compliance with International Financial Reporting Standards" Consultation ended
ED of Proposed SAS 730 "The examination of prospective financial information" Consultation ended
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