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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HKAS 800 - 899 SPECIALIZED AREAS<br />
HKSA 800<br />
(Clarified)<br />
HKSA 805<br />
(Clarified)<br />
HKSA 810<br />
(Clarified)<br />
Issue/Review<br />
date<br />
Special Considerations – Audits <strong>of</strong> Financial Statements Prepared in<br />
Accordance with Special Purpose Frameworks .......................................................... 07/10<br />
Special Considerations – Audits <strong>of</strong> Single Financial Statements and Specific<br />
Elements, Accounts or Items <strong>of</strong> a Financial Statement ............................................... 07/10<br />
Engagements to Report on Summary Financial Statements ...................................... 03/11<br />
HONG KONG STANDARDS ON REVIEW ENGAGEMENTS<br />
HKSRE 2400 Engagements to Review Financial Statements ........................................................... 12/12<br />
HKSRE 2400<br />
(Revised)<br />
Engagements to Review Historical Financial Statements .......................................... 12/12<br />
HKSRE 2410 Review <strong>of</strong> Interim Financial Information Performed by the Independent<br />
Auditor <strong>of</strong> the Entity ..................................................................................................... 3/08<br />
HONG KONG STANDARDS ON ASSURANCE ENGAGEMENTS<br />
HKSAE 3000 Assurance Engagements Other Than Audits or Reviews <strong>of</strong> Historical<br />
Financial Information ................................................................................................... 10/04<br />
HKSAE 3402 Assurance Reports on Controls at a Service Organization ...........................................................<br />
12/12<br />
HKSAE 3410 Assurance Engagements on Greenhouse Gas Statements ........................................................<br />
11/12<br />
HONG KONG STANDARDS ON INVESTMENT CIRCULAR REPORTING<br />
ENGAGEMENTS<br />
HKSIR 300 <strong>Accountants</strong>’ Reports on Pro Forma Financial Information in Investment<br />
Circulars....................................................................................................................... 3/06<br />
HKSIR 400 Comfort Letters and Due Diligence Meetings .............................................................. 12/12<br />
HONG KONG STANDARDS ON RELATED SERVICES<br />
HKSRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial<br />
Information ................................................................................................................... 11/04<br />
HKSRS 4410 Engagements to Compile Financial Statements ......................................................... 07/12<br />
HKSRS 4410<br />
(Revised)<br />
Compilation Engagements .......................................................................................... 07/12<br />
PRACTICE NOTES<br />
PN 600.1 Reports by the auditor under the <strong>Hong</strong> <strong>Kong</strong> Companies Ordinance ........................ 12/11<br />
PN 620.2 Communications between auditors and the Insurance Authority ............................... 9/04<br />
PN 720 Acting as Scrutineer at a General Meeting <strong>of</strong> a Listed Issuer .................................... 7/05<br />
PN 730 Guidance for Auditors Regarding Preliminary Announcements <strong>of</strong> Annual<br />
Results ........................................................................................................................ 12/05<br />
PN 740 Auditor's Letter on Continuing Connected Transactions under the <strong>Hong</strong> <strong>Kong</strong><br />
Listing Rules ................................................................................................................ 6/10<br />
PN 810.1 Insurance brokers - compliance with the minimum requirements specified by<br />
the Insurance Authority under sections 69(2) and 70(2) <strong>of</strong> the Insurance<br />
Companies Ordinance ................................................................................................ 9/04<br />
iii contents (12/12)