Transcription of Forming an Opinion and Reporting on Financial Statements
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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)
written in that context. HKSA 800 (Revised)4 deals with special considerations when financial statements are prepared in accordance with a special purpose framework. HKSA 805 (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.
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