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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 2016, August 2016, ...
Reporting Standard which are effective for annual periods beginning on or after 3 March 2014 (the “revised SME-FRF and FRS”) are the accounting standards issued by the HKICPA that are to be followed in accordance with section 380(4) by those Hong Kong incorporated
Illustrative financial reports and presentation and disclosure checklists are regularly published by public accounting firms and are freely available from the websites shown below. These illustrations and checklists are not substitutes from reading the International Financial Reporting Standards (IFRS)/ Hong Kong Financial Reporting Standards ...
Appendix 2 – Examples of auditor’s reports on financial statements Hong Kong Standard on Auditing (HKSA) 700, “The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements” should be read in the context of the “Preface to
Hong Kong Framework for Assurance Engagements. HKSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing. HKSA 210, Agreeing the Terms of Audit Engagements. HKSA 220, Quality Control for an Audit of Financial Statements. HKSA 230, Audit Documentation.
The Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) is set out in Sections 1–35 and Appendices A-B. Terms defined in the Glossary are in bold type the first time they appear in each section, as appropriate. The HKFRS for Private Entities is accompanied by a ...
Example 2 - Suggested Chinese translation of an unqualified auditor's report on financial statements prepared in accordance with SME-FRS 本附件適用的情況包括： 審計整套財務報表。 該等財務報表是公司董事根據《中小企財務報告準則》就通用目的
