Auditing and Assurance

The Institute

• Quality Management for Firms and Engagements Resource Centre
• HKICPA Panel Discussion Webinar: Audit Quality – A Culture of Professional Skepticism (August 2021)

IAASB

• IAASB Focus on Audit Quality

Financial Reporting Council UK

• What Makes a Good Audit? (November 2021)
• FRC Conference: Audit Firm Culture: Challenge. Trust. Transformation. (June 2021)

The Institute

• HKSA 540 (Revised) Auditing Accounting Estimates and Related Disclosures
• HKICPA e-seminar: Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards

IAASB

• IAASB Final Pronouncement and Basis for Conclusions
• IAASB Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised 2019) (November 2020)
• Expected Credit Losses Illustrative Examples (August 2020)
• Simple and Complex Illustrative Examples (May 2020)
• Audit Client Briefing (November 2019)
• At a Glance (October 2018)

ICAEW

• Auditing Accounting Estimates Resources and Support Tools

The Institute

• HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements
• HKSA 701 Communicating Key Audit Matters in the Independent Auditor's Report
• HKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report
• HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
• HKSA 720 (Revised) The Auditor's Responsibilities Relating to Other Information
• Auditor’s Responsibilities
• Frequently Asked Questions
• Second Year Review of Revised Auditor’s Report (November 2018)
• First Year Review of Revised Auditor’s Report (October 2017)

HKICPA A-Plus Articles

• Second year experiences with revised auditor’s reports (January 2019)
• First year experiences with revised auditor’s reports (November 2017)
• New and revised HKSAs on auditor reporting and auditor's responsibilities relating to other information (December 2015)
• Making audit more communicative (October 2015)
• New and revised Auditor Reporting Standards (May 2015)

The Stock Exchange of Hong Kong

• Frequently Asked Questions (see FAQs 002-2017 to 004-2017)

IAASB

• Feedback Statement: Auditor Reporting Post-Implementation Review (June 2021)
• The New Auditor’s Report: Questions and Answers(November 2016)

The Institute

• CPA Information Centre
• HKICPA Alert No. 42: Update on impact of Coronavirus Outbreak on Audits and Auditors (March 2022) 
• Auditing and COVID-19, A quick guide (August 2020)
• HKICPA Alert No. 32: Impact of Coronavirus Outbreak on Audits and Auditors (February 2020)

The Stock Exchange of Hong Kong

• COVID-19 Pandemic: FAQ, Guidance and Statements

Others

• CPA Australia Reporting and auditing during COVID-19
• IAASB Guidance for Auditors During the Coronavirus Pandemic
• ICAEW Coronavirus and audit

The Institute

• FAQ on Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules
• E-learning: Solicitors’ Accounts Rules and PN840 Reporting Engagements (January 2021)
• E-learning: ESG Assurance Reporting in Hong Kong (January 2021)
• E-learning webinar: PN 820 (Revised), The Audit of Licensed Corporations and Associated Entities of Intermediaries (December 2020)
• E-learning: Overview of the regime for insurance intermediaries and the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules (November 2020)