Transcription of HKSA 505 External Confirmations
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HKSA 505 External Confirmations
HKSA 505. Issued June 2005. Effective for audits of financial statements for periods beginning on or after 15 December 2004. Hong Kong Standard on auditing 505. External Confirmations External Confirmations . HONG KONG STANDARD ON auditing 505. External Confirmations . (Effective for audits of financial statements for periods beginning on or after 15 December 2004). CONTENTS. Paragraphs Introduction .. 1-6. Relationship of External confirmation Procedures to the Auditor's Assessments of the Risk of Material Misstatement .. 7-11. Assertions Addressed by External Confirmations .. 12-16. Design of the External confirmation Request .. 17-19. Use of Positive and Negative Confirmations .. 20-24. Management Requests .. 25-27. Characteristics of Respondents .. 28-29. The External confirmation Process .. 30-35. Evaluating the Results of the confirmation Process .. 36. External Confirmations Prior to the Year-end .. 37. Bank confirmation Requests.
EXTERNAL CONFIRMATIONS 3 HKSA 505 Introduction 1. The purpose of this Hong Kong Standard on Auditing (HKSA) is to establish standards and
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