Update No. 124 - Hong Kong Institute of Certified Public Accountants
Update No. 124 - Hong Kong Institute of Certified Public Accountants
Update No. 124 - Hong Kong Institute of Certified Public Accountants
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`1<br />
Preface<br />
(Amended)<br />
Glossary<br />
(Clarified)<br />
HKSQC 1<br />
(Clarified)<br />
Framework<br />
MEMBERS' HANDBOOK<br />
CONTENTS OF VOLUME III<br />
(<strong>Update</strong>d to December 2012)<br />
Issue/Review<br />
date<br />
Amended Preface to the <strong>Hong</strong> <strong>Kong</strong> Quality Control, Auditing, Review, Other<br />
Assurance and Related Services Prouncements ........................................................ 07/12<br />
Glossary <strong>of</strong> Terms Relating to <strong>Hong</strong> <strong>Kong</strong> Standards on Quality Control,<br />
Auditing, Review, Other Assurance and Related Services ......................................... 12/12<br />
HONG KONG STANDARDS ON QUALITY CONTROL<br />
Quality Control for Firms that Perform Audits and Reviews <strong>of</strong> Financial<br />
Statements, and Other Assurance and Related Services Engagements ................... 07/10<br />
HONG KONG FRAMEWORK FOR ASSURANCE ENGAGEMENTS ....................... 12/12<br />
HONG KONG STANDARDS ON AUDITING<br />
HKSA 200 – 299 GENERAL PRINCIPLES AND RESPONSIBILITIES<br />
HKSA 200<br />
(Clarified)<br />
HKSA 210<br />
(Clarified)<br />
HKSA 220<br />
(Clarified)<br />
HKSA 230<br />
(Clarified)<br />
HKSA 240<br />
(Clarified)<br />
HKSA 250<br />
(Clarified)<br />
HKSA 260<br />
(Clarified)<br />
HKSA 265<br />
(Clarified)<br />
Overall Objectives <strong>of</strong> the Independent Auditor and the Conduct <strong>of</strong> an Audit in<br />
Accordance with <strong>Hong</strong> <strong>Kong</strong> Standards on Auditing .................................................. 07/10<br />
Agreeing The Terms <strong>of</strong> Audit Engagements ............................................................... 12/12<br />
Quality Control for an Audit <strong>of</strong> Financial Statements .................................................. 07/10<br />
Audit Documentation ................................................................................................... 07/10<br />
The Auditor’s Responsibilities Relating to Fraud in an Audit <strong>of</strong> Financial<br />
Statements .................................................................................................................. 07/10<br />
Consideration <strong>of</strong> Laws and Regulations in an Audit <strong>of</strong> Financial Statements ............. 07/10<br />
Communication with Those Charged with Governance .............................................. 12/12<br />
Communicating Deficiencies in Internal Control to Those Charged with<br />
Governance and Management .................................................................................... 07/10<br />
HKSA 300 – 499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS<br />
HKSA 300<br />
(Clarified)<br />
HKSA 315<br />
(Clarified)<br />
HKSA 315<br />
(Revised)<br />
HKSA 320<br />
(Clarified)<br />
HKSA 330<br />
(Clarified)<br />
Planning an Audit <strong>of</strong> Financial Statements .................................................................. 12/12<br />
Identifying and Assessing the Risks <strong>of</strong> Material Misstatement through<br />
Understanding the Entity and Its Environment ............................................................ 07/12<br />
Identifying and Assessing the Risks <strong>of</strong> Material Misstatement through<br />
Understanding the Entity and Its Environment ............................................................ 12/12<br />
Materiality in Planning and Performing an Audit ......................................................... 07/10<br />
The Auditor’s Responses to Assessed Risks .............................................................. 12/12<br />
i contents (12/12)