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MEMBERS' HANDBOOK CONTENTS OF VOLUME III
www.hkicpa.org.hkForming an Opinion and Reporting on Financial Statements..... 12/21 . HKSA 701 . Communicating Key Audit Matters in the Independent Auditor's Report ..... 12/21 . HKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report ... HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent ...
Emphasis-of-Matter Paragraphs and Other-Matter …
www.aicpa.orgEmphasis-of-Matter Paragraphs and Other-Matter Paragraphs 843 AU-CSection706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent