Transcription of Forming an Opinion and Reporting on Financial Statements
{{id}} {{{paragraph}}}
Example: air traffic controller
Forming an Opinion and Reporting on Financial Statements
Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 2019, July 2020, January 2021, December 2021 Effective for audits of Financial Statements for periods ending on or after 15 December 2016 Forming AN Opinion AND Reporting ON Financial Statements Copyright 2 HKSA 700 (Revised) (December 2021) COPYRIGHT Copyright 2021 Hong Kong Institute of Certified Public Accountants The Hong Kong Standard on Auditing 700 (Revised), Forming an Opinion and Reporting on Financial Statements is based on International Standard on Auditing (ISA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements of the International Auditing and Assurance Standards Board (IAASB), published by the International Federation of Accountants (IFAC)
(Revised)5 deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a financial statement. This HKSA also applies to audits for which HKSA 800 (Revised) or HKSA 805 (Revised) apply. 4. The requirements of this HKSA are aimed at addressing an appropriate balance between the
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
Special Considerations Audits of Single Financial, Considerations, Audits of Single Financial, Financial, Special considerations, SPECIAL, Single financial, Audits, Statement on Auditing Standards, Auditing (SA) 705 (Revised), Modifications, Special Considerations—Audits of Single Financial, Special Considerations — Audits of Single Financial, WEBINARS, Single