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Hong Kong Standard on Auditing (HKSA) 560, Subsequent Events, 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 Standards on Auditing.
In this HKSA, the term “subsequent events” is used to refer to both events occurring between period end and the date of the auditor’s report, and facts discovered after the date of the auditor’s report. The auditor should consider the effect of subsequent events on the financial statements and on the auditor’s report.
If revision of the audited financial statements is necessary, the auditor shall follow the relevant requirements in HKSA 560.5. 12. If revision of the other information is necessary and management agrees to make the revision, the auditor shall carry out the procedures necessary under the circumstances. (Ref: Para.
HKSA 260 (Revised 2022) Preface to the Hong Kong Quality May 22 Management, Auditing, Review, Other Assurance and Related Services Pronouncement. Glossary of Terms Relating to Hong Kong May 22 Standards on Quality Management, Auditing, Review, Other Assurance and Related Services.
HKSA 560 Subsequent Events clarifies the term “subsequent events ” to is used to refer to both • events occurring between the date of the financial statementsand the date of the auditor’s report, and • facts discovered after the date of the auditor’s report. date
鑒於以上新修訂及經修訂之核數師報告準則，多條審計準則亦因此作出相應之修改及更新，其中HKSA 210內之審計聘約書亦有所修改，附上撮自其中的審計聘約書以供參考，敬請會員多加留意。 香港華人會計師公會 會計及審計準則委員會委員
Part I – General. Part II – The audit of financial statements. HKSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements. PN details factors that may suggest risk of a material misstatement due to fraud. Refer to SFC website. Importance of adequate systems of internal control. Page 5.
