Update No. 124 - Hong Kong Institute of Certified Public Accountants

More documents

Recommendations

Info

Framework Issued October 2004, Revised December 2012 Hong Kong Framework for Assurance Engagements Framework Issued October 2004 Effective upon issue
HONG KONG FRAMEWORK FOR ASSURANCE ENGAGEMENTS HONG KONG FRAMEWORK FOR ASSURANCE ENGAGEMENTS (Effective upon issue, Revised December 2012) CONTENTS Paragraphs Introduction .............................................................................................................. 1-6 Definition and Objective of an Assurance Engagement .......................................... 7-11 Scope of the Framework .......................................................................................... 12-16 Engagement Acceptance ......................................................................................... 17-19 Elements of an Assurance Engagement .................................................................. 20-60 Inappropriate Use of the Practitioner’s Name .......................................................... 61 Conformity with International Framework for Assurance Engagements .................. 62-63 Appendix: Differences Between Reasonable Assurance Engagements and Limited Assurance Engagements 2 Framework (December 2012)
Page 1 and 2: Document Reference and Title VOLUME
Page 3 and 4: HKSRE 2400 is updated to reflect th
Page 5 and 6: HKSA 402 (Clarified) HKSA 450 (Clar
Page 7 and 8: Issue/Review date PN 810.2 The duti
Page 9: GLOSSARY OF TERMS Public sector - N
Page 13 and 14: HKSA 210 Issued June 2009; revised
Page 15 and 16: HKSA 260 Issued June 2009; revised
Page 17 and 18: PLANNING AN AUDIT OF FINANCIAL STAT
Page 19 and 20: HKSA 315 (Revised) Revised July 201
Page 21 and 22: IDENTIFYING AND ASSESSING THE RISKS
Page 23 and 24: THE AUDITOR’S RESPONSES TO ASSESS
Page 25 and 26: HKSA 610 (Revised) Revised July 201
Page 27 and 28: USING THE WORK OF INTERNAL AUDITORS
Page 29 and 30: HKSRE 2400 Issued June 2005, Revise
Page 31 and 32: COPYRIGHT ENGAGEMENTS TO REVIEW HIS
Page 33 and 34: ENGAGEMENTS TO REVIEW HISTORICAL FI
Page 39 and 40: Monitoring ENGAGEMENTS TO REVIEW HI
Page 41 and 42: Agreeing the Terms of Engagement EN
Page 49 and 50: Form of the Conclusion ENGAGEMENTS
Page 61 and 62:
ENGAGEMENTS TO REVIEW HISTORICAL FI
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Recurring Engagements (Ref: Para. 3
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Scope Limitations ENGAGEMENTS TO RE
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Illustrative Review Reports (Ref: P
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
ASSURANCE REPORTS ON CONTROLS AT A
Page 107 and 108:
Definitions COMFORT LETTERS AND DUE
Page 109 and 110:
COMFORT LETTERS AND DUE DILIGENCE M
Page 111 and 112:
Addressees COMFORT LETTERS AND DUE
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Example 1 - Hong Kong Public Equity
Page 129 and 130:
Changes in Financial Position 33,34
Page 131 and 132:
Page 133 and 134:
Selected Financial Information COMF
Page 135 and 136:
Accounting Matters”) as to whethe
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
SPECIAL CONSIDERATIONS IN AUDITING
Page 151:
SPECIAL CONSIDERATIONS IN AUDITING
show all

Update No. 124 - Hong Kong Institute of Certified Public Accountants

Create successful ePaper yourself

Delete template?

Save as template?