Example: tourism industry
Search results with tag "Hksa"
MEMBERS' HANDBOOK CONTENTS OF VOLUME III
www.hkicpa.org.hkHKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report..... 12/21 . HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report ..... 12/21 . HKSA 710 . Comparative Information—Corresponding Figures and Comparative ...
HKSA 705 (Clarified) Modifications to the Opinion in the ...
app1.hkicpa.org.hk1 Modifications to the Opinion in the Independent Auditor’s Report HKSA 705 Issued September 2009, revised July 2010, June 2014* Effective for audits of financial statements
HKSA 505 External Confirmations
www.hkicpa.org.hkEXTERNAL CONFIRMATIONS 5 HKSA 505 13. External confirmation of an account receivable provides reliable and relevant audit evidence regarding the existence of the account as at a certain date.