WebHKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2024, January 2024, September 2024, July 2024, December 2024, March 2024 … Web7. This HKSA is effective for audits of group financial statements for periods beginning on or after 15 December 2009. 1 HKSA 220, Quality Control for an Audit of Financial Statements, paragraphs 14 - 15 2 HKSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing ...
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Web2. This HKSA does not deal with: (a) Situations where the engagement team includes a member, or consults an individual or organization, with expertise in a specialized area of accounting or auditing, which are dealt with in HKSA 220;1 or (b) The auditor’s use of the work of an individual or organization possessing expertise in a WebMay 8, 2024 · HKSA 220 HKSA 600 HKSA 230 HKSA 700 (Revised) HKSA 260 (Revised) HKSA 705 (Revised) HKSA 450 HKSA 706 (Revised) HKSA 500 HKSA 710 HKSA 510 HKSA 720 (Revised) HKSA 540 HKSA 810 HKSA 560 Standards effective for audits of financial statements for periods ending on or after 15 December 2016 ... the corporate choice logo
HKSA 600 (Clarified) Special Considerations - Audits of …
WebHong Kong Standard on Auditing (HKSA) 220, “Quality Control for Audits of Historical Financial Information” should be read in the context of the “Preface to Hong Kong … Webi) BTHK was in breach of Hong Kong Standard on Auditing ("HKSA") 230, HKSA 320, HKSA 500, HKSA 520, HKSA 540, HKSA 545, HKSA 620 and HKSA 700. ii) BTHK was also in breach of Hong Kong Standard on Quality Control 1 for failing to have adequate policies and procedures to ensure clear assignment of an WebThis Hong Kong Standard on Auditing (HKSA) deals with the auditor's responsibility to plan an audit of financial statements. This HKSA is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately identified. The Role and Timing of Planning 2. the corporate brother sign of the times