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HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements This content is not available in your region. About us Organization Overview Vision, Mission and Values Subsidiaries Awards Strategic Plan Library Contact us Governance regime ...
Hong Kong Standard on Auditing (HKSA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements , should be read in conjunction with HKSA 200, Overall Objectives of the Independent Auditor
Hong Kong Standard on Auditing (HKSA) 700, “Forming an Opinion and Reporting on Financial Statements,” should be read in conjunction with HKSA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong
HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 於HKSA700 (Revised) 內的核數師報告將作出相當重要的變更，在此附上於HKSA700 (Revised) Appendix內的核數師報告說明以供參考。
Statements of Auditing Standards (SASs) and Standards on Assurance Engagements (SAEs) superseded by Hong Kong Standards on Auditing (HKSAs) and Hong Kong Standards on Assurance Engagements (HKSAEs) Members’ Handbook Update 42 discards a large number of SASs and SAEs. The discarded SASs and SAEs are listed below:
2016年4月13日 · In 2015, Hong Kong Institute of Certified Public Accountants issued a suite of new and revised auditing standards impacting on auditor reporting, including HKSA 700 (Revised) “Forming an Opinion and Reporting on Financial Statements”. They are effective for audits of financial statements for periods ending on or after 15 December 2016.
Overview. 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 below in the auditor's report.
