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Auditor's Report on a Complete Set of General Purpose Financial Statements” – effective for auditor's reports dated on or after 31 December 2006 but prior to the audits of financial statements for periods beginning on or after 15 December 2009
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Example 1 Example Unmodified Auditor’s Report …
www.hkicpa.org.hkEXAMPLE AUDITOR'S REPORT © Copyright A-1 Example 1 Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 “The Independent
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Example 1 Suggested Chinese translation of ... - …
www.hkicpa.org.hk3 Example 2 - Suggested Chinese translation of an unqualified auditor's report on financial statements prepared in accordance with SME-FRS 本附件適用的情況包括:
Hong Kong Financial Reporting Standards for …
www.hkicpa.org.hkHong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have …
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Guidelines on Anti-Money Laundering and Counter …
www.hkicpa.org.hkFebruary 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics)
HKSA 505 External Confirmations
www.hkicpa.org.hkEXTERNAL 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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HONG KONG INSTITUTE OF CERTIFIED PUBLIC …
www.hkicpa.org.hkForm R-4 (Revised in Jun 2018) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap.
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INVITATION TO COMMENT ON IASB Exposure …
www.hkicpa.org.hk9 April 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2018/1 Accounting Policies Changes
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DRAFT - Hong Kong Institute of Certified Public …
www.hkicpa.org.hk2 conflict on an engagement already in progress, I shall take the appropriate action. This would include: a) Stopping work on any engagement in process until the implications
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www.hkicpa.org.hkBody: CPA Australia (CPAA) Recognition: Mutual Recognition Agreement Status as of 25 June 2015: MRA renewed CPAA has completed the …
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