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  1. Introducton. This guidance provides advice to internal auditors about the main issues and procedures which they need to consider as part of their work. It should also be of benefit to organisations considering establishing an internal audit function.

  2. Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effective for audits of financial statements ...

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  4. Auditor's Responsibilities Description of auditor's responsibilities for an audit of financial statements arising from the requirements of HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements 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 ...

  5. Alert 46: Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules (March 2023) Alert 40: Auditor’s reporting requirements for the Funding Scheme for Children’s Well-being and Development (August 2021) Page 25 to 30 of HKICPA Quality Assurance Report 2020 (March 2021)

  6. This allows our members to continue accessing the full range of online audit and assurance resources available to ICAEW members. If you are interested in accessing the ICAEW online audit and assurance resources, please contact Member Engagement Department at me@hkicpa.org.hk / 2287 7285 and enroll by 1 April 2024.

  7. HONG KONG STANDARD ON AUDITING 220 (REVISED) QUALITY MANAGEMENT FOR AN AUDIT OF FINANCIAL STATEMENTS. (Effective for audits of financial statements for periods beginning on or after 15 December 2022) CONTENTS. Paragraph. Introduction.

  8. Helen Li FCPA, President of The Institute of Internal Auditors Hong Kong and Group Chief Auditor at The Bank of East Asia Ltd., on how the independent internal audit function can provide quality challenges and more value