hksa 700

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Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits of financial statements for periods beginning on or

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Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017 Effective for audits of financial statements for periods ending on or

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2 HKSA 200 (Revised) (amended as a result of HKSA 700) is effective for audits of financial statements for periods beginning on or after 15 December 2005 and where auditor’s reports are dated on or after 31 December 2006. 3 As explained in paragraph 35 of

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an appropriate report in circumstances when, in forming an opinion in accordance with HKSA 700,1 the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary. Types of Modified Opinions 2. This HKSA

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Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 705 (Revised) Issued August 2015; revised January

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HKSA 700, “The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements” establishes standards and provides guidance to be applied when the auditor is able to express an unqualified opinion and no modification to the auditor’s

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H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009

Suggested Chinese translation of unmodified auditor’s reports based on HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRSs, SME-FRS and HKFRS for Private Entities

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Paragraph 41(c) of HKSA 700 (Revised) explains that when law, regulation or HKSAs expressly permit, reference can be made to a website of an appropriate authority that contains the description of the auditor’s responsibilities, rather than including material

Technical Resources This webpage contains pronouncements, guides and articles that are relevant to the New and Revised Auditor Reporting. Effective Date Financial periods ending on or after 15 December 2016. Affected standards HKSA 700 (Revised), HKSA

Suggested Chinese translation of unmodified auditor’s reports based on HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRSs, SME-FRS and HKFRS for Private Entities

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6 • Audit procedures include the following: 1. Reviewing procedures management has established to ensure that subsequent events are identified. 1. Events Up to Auditor’s Report Date Example subsequent events are identified. 2. Reading minutes of the meetings of

Technical Resources This webpage contains pronouncements, guides and articles that are relevant to the New and Revised Auditor Reporting. Effective Date Financial periods ending on or after 15 December 2016. Affected standards HKSA 700 (Revised), HKSA

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HKSA 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) HKSA 700, (Revised), Forming an Opinion and Reporting on Financial Statements HKSA 701, Communicating Key Audit Matters in

www.nelsoncpa.com.hk

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6 Issue 56 •May 2007 HKSA 700 The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements and HKSA 701 Modifications to the Independent Auditor’s Report Proposed Working Group to consider the Reporting on General

HKSA Event Photos Exhibition Global Sources Electronics at AsiaWorld-Expo in Hong Kong 2019 Powered by Create your own unique website with customizable templates. Get Started

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PROPOSED ISA 700 (REVISED), FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS 2 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibility to form an opinion on the financial

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– 1 – To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements” and proposed

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Paragraph 41(c) of HKSA 700 (Revised) explains that when law, regulation or HKSAs expressly permit, reference can be made to a website of an appropriate authority that contains the description of the auditor’s responsibilities, rather than including material

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Paragraph 41(c) of HKSA 700 (Revised) explains that when law, regulation or HKSAs expressly permit, reference can be made to a website of an appropriate authority that contains the description of the auditor’s responsibilities, rather than including material

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auditor’s opinion is required. Both the new HKSA 700 and HKSA 705 do not cover such circumstances, and hence HKSA 706 is introduced to deal with (i) emphasis of matter, and (ii) other matters. Its content is summarized as follows:

HKSA 600 (Clarified), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) HKSA 700 (Clarified), Forming an Opinion and Reporting on Financial Statements HKSA 705 (Clarified), Modifications to the

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In January 2016, the HKICPA issued HKSA 700 (Revised), Forming an opinion and reporting on financial statements to introduce changes to the format and the information required to be included in an auditor’s report. The illustrative auditor’s report on pages

Hong Kong Securities Association (HKSA) 《formerly known as Hong Kong Stockbrokers Association》is a non-profit making industry Association founded in 1978. The membership of the Association is divided into three categories: voting member, ordinary

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This e-seminar will also discuss the new and revised auditor reporting standards which include HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements, HKSA 701 Communicating Key Audit Matters in the Independent Auditor’s Report

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revised wordings in the auditors’ reports to align those of HKSA 700 and HKSA 705. The Committee endorsed the revised PN 900 for issuance. [Post Meeting Note: The revised PN 900 i.e. PN 900 (Clarified), was issued on

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HKSA 700 – 799 Audit Conclusions and Reporting HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements Aug 16 HKSA 701 Communicating Key Audit Matters in the Independent Auditor’s Report Aug 15 HKSA 705 (Revised

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HKSA 315 “Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and Its Environment”, issued June 2009, revised July 2010, July 2012, December 2012, Hong Kong Institute of Certified Public Accountants HKSA 700

AuditReport under HKSA 700 August2008 2006-08Nelson NelsonLam Nelson Lam林智遠 MBAMSc BBA ACA ACS CFA CPA(Aust) CPA(US) FCCA FCPA(Practising) MSCA Overview HKSQCs Hong Kong Standards QualityControl HKSQCs Hong Kong Standards

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HKSA 700 – 799 Audit Conclusions and Reporting HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements Aug 16 HKSA 701 Communicating Key Audit Matters in the Independent Auditor’s Report Aug 15 HKSA 705 (Revised

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HKSA 315 “Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and Its Environment”, issued June 2009, revised July 2010, July 2012, December 2012, Hong Kong Institute of Certified Public Accountants HKSA 700

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HKSA 700.37-40 Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to

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Disclosures and HKSA 700 Forming an Opinion and Reporting on Financial Statements; and (ii) Yu and Shek were in breach of the fundamental principle of Professional Competence and Due Care in sections 100.5(c) and 130.1 of the Code of and EQCR 2

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HKSA 700.33-36 Responsibilities of directors and those charged with governance for the financial statements The directors are responsible for the preparation of the financial statements that give a true and fair view in accordance with HKFRSs issued by the

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(b) 核數師及審計項目合夥人沒有根據HKSA 700 (Clarified) Forming an Opinion and Reporting on Financial Statements 第11 段和第13 段的規 定,對相關財務報表出具保留審計意見; (c) 審計質量控制覆核人員沒有根據HKSA 220 (Clarified) Quality Control

Handbook Update 33 encloses new HKSA 700 and HKSA 701 Handbook Update 34 encloses revised Statement 1.101 Disciplinary Committee Proceedings Rules and revised Section 290 of the Code of Ethics for Professional Accountants Extended Due Dates

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1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 7 October 2016) — On 12 September 2016, a Disciplinary

HKSA 700.28-33 Auditor’s responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. This report is made solely to you, as a body, in accordance with section 141 of the Hong Kong Companies We do

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with SME-FRS based on HKSA 700 is contained in the appendix to the revised PN 900. 8. Audit Issues Q&As on Accounts of Owners’ Corporations of Buildings The Audit Issues Questions & Answers (“Q&As”) on Audit of Accounts of Owners’ Corporations of