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Updates. Volume III. HKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report. This content is not available in your region.
Hong Kong Standard on Auditing (HKSA) 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report , 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
Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services. PN 810.1 (Revised) Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69 (2) and 70 (2) of the Insurance Ordinance.
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。
HKSA 570 “Going Concern” requires auditors should robustly assess the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements, and whether a material uncertainty exists over the entity’s ability to
This Hong Kong Standard on Auditing (HKSA) deals with the auditor’s responsibility to issue 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.
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.
