Web1 New Qualification Programme (QP) Examinable Auditing Standards June and December 2024 Sessions The following is a list of standards applicable to both June and December 2024 examination sessions. It is provided as a reference for candidates taking New QP Module 13 – Business Assurance. Please note that it does not mean all parts of … WebHong Kong Standard on Auditing (HKSA) ... HKSA 570 Going Concern and HKSA 710 Comparative Information-Corresponding Figures and Comparative Financial Statements. Failure or neglect by Cheng to observe, maintain or otherwise apply the fundamental principle of professional competence and due care in sections 100.5(c) and 130.1 of the …
Professional Bridging Examination Examinable Accounting & …
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Hong Kong Institute of Certified Public Accountants …
Web30 HKSA 701 – Modifications to the Independent Auditor's Report CSA 1502 – Modifications to the Auditor's Report 31 HKSA 710 – Comparatives CSA 1511 – Comparatives 32 HKSA 720 – Other Information in Documents Containing Audited Financial Statements CSA 1521 – Other Information in Documents Containing Audited Financial ... WebHKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2024, December 2024, March 2024 Effective for audits of financial statements for periods … Web5 A5. Examples of circumstances where the auditor may consider it necessary to include an Emphasis of Matter paragraph are: An uncertainty relating to the future outcome of exceptional litigation or shirleys cards