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Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements

The Institute issues an Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements for comments by 28 February 2005 . The Invitation to Comment and the proposed Standards are listed separately below to assist with downloading.

	Invitation to Comment
	HKSA 210, "Terms of Audit Engagements"
	HKSA 250, "Consideration of Laws and Regulations in an Audit of Financial Statements"
	HKSA 260, "Communication of Audit Matters with Those Charged with Governance"
	HKSA 320, "Audit Materiality"
	HKSA 402, "Audit Considerations Relating to Entities Using Service Organizations"
	HKSA 501, "Audit Evidence – Additional Considerations for Specific Items"
	HKSA 505, "External Confirmations"
	HKSA 510, "Initial Engagements – Opening Balances"
	HKSA 520, "Analytical Procedures"
	HKSA 530, "Audit Sampling and Other Means of Testing"
	HKSA 540, "Audit of Accounting Estimates"
	HKSA 545, "Auditing Fair Value Measurements and Disclosures"
	HKSA 550, "Related Parties"
	HKSA 560, "Subsequent Events"
	HKSA 570, "Going Concern"
	HKSA 580, "Management Representations"
	HKSA 610, "Considering the Work of Internal Auditing"
	HKSA 620, "Using the Work of an Expert"
	HKSA 710, "Comparatives"
	HKSA 720, "Other Information in Documents Containing Audited Financial Statements"
	HKSRE 2400, "Engagements to Review Financial Statements"

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Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements