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

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HKAS 800 - 899 SPECIALIZED AREAS HKSA 800 (Clarified) HKSA 805 (Clarified) HKSA 810 (Clarified) Issue/Review date Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks .......................................................... 07/10 Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement ............................................... 07/10 Engagements to Report on Summary Financial Statements ...................................... 03/11 HONG KONG STANDARDS ON REVIEW ENGAGEMENTS HKSRE 2400 Engagements to Review Financial Statements ........................................................... 12/12 HKSRE 2400 (Revised) Engagements to Review Historical Financial Statements .......................................... 12/12 HKSRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity ..................................................................................................... 3/08 HONG KONG STANDARDS ON ASSURANCE ENGAGEMENTS HKSAE 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information ................................................................................................... 10/04 HKSAE 3402 Assurance Reports on Controls at a Service Organization ........................................................... 12/12 HKSAE 3410 Assurance Engagements on Greenhouse Gas Statements ........................................................ 11/12 HONG KONG STANDARDS ON INVESTMENT CIRCULAR REPORTING ENGAGEMENTS HKSIR 300 Accountants’ Reports on Pro Forma Financial Information in Investment Circulars....................................................................................................................... 3/06 HKSIR 400 Comfort Letters and Due Diligence Meetings .............................................................. 12/12 HONG KONG STANDARDS ON RELATED SERVICES HKSRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information ................................................................................................................... 11/04 HKSRS 4410 Engagements to Compile Financial Statements ......................................................... 07/12 HKSRS 4410 (Revised) Compilation Engagements .......................................................................................... 07/12 PRACTICE NOTES PN 600.1 Reports by the auditor under the Hong Kong Companies Ordinance ........................ 12/11 PN 620.2 Communications between auditors and the Insurance Authority ............................... 9/04 PN 720 Acting as Scrutineer at a General Meeting of a Listed Issuer .................................... 7/05 PN 730 Guidance for Auditors Regarding Preliminary Announcements of Annual Results ........................................................................................................................ 12/05 PN 740 Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules ................................................................................................................ 6/10 PN 810.1 Insurance brokers - compliance with the minimum requirements specified by the Insurance Authority under sections 69(2) and 70(2) of the Insurance Companies Ordinance ................................................................................................ 9/04 iii contents (12/12)
Issue/Review date PN 810.2 The duties of auditors under the Insurance Companies Ordinance .......................... 9/04 PN 820 The audit of licensed corporations and associated entities of intermediaries ............................................................................................................. 12/10 PN 830 Reports by the Auditor Under the Banking Ordinance ............................................... 12/11 PN 840 The audit of solicitors' accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules ......................................................................................... 9/04 PN 850 Review of flag day accounts ....................................................................................... 9/04 PN 851 Review of the Annual Financial Reports of Non-governmental Organisations ............................................................................................................. 9/04 PN 852 Review of lottery accounts .......................................................................................... 9/04 PN 860.1 The audit of retirement schemes ................................................................................ 9/04 PN 870 The assessments of Certification Authorities under the Electronic Transactions Ordinance ............................................................................................. 9/04 PN 871 Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA ........................................................................................................ 9/04 PN 900 (Clarified) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard .................................................... 6/10 AUDITING GUIDELINES AG 3.283 Guidance for internal auditors .................................................................................... 9/04 AG 3.340 Prospectuses and the reporting accountant ............................................................... 9/04 AG 3.341 Accountants' report on profit forecasts ....................................................................... 9/04 HONG KONG AUDITING PRACTICE GUIDANCE HKAPG 1000 Special Considerations in Auditing Financial Instruments .......................................... 12/12 iv contents (12/12)
Page 1 and 2: Document Reference and Title VOLUME
Page 3 and 4: HKSRE 2400 is updated to reflect th
Page 5: HKSA 402 (Clarified) HKSA 450 (Clar
Page 9 and 10: GLOSSARY OF TERMS Public sector - N
Page 11 and 12: HONG KONG FRAMEWORK FOR ASSURANCE E
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
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ENGAGEMENTS TO REVIEW HISTORICAL FI
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Recurring Engagements (Ref: Para. 3
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Scope Limitations ENGAGEMENTS TO RE
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Illustrative Review Reports (Ref: P
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ASSURANCE REPORTS ON CONTROLS AT A
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Definitions COMFORT LETTERS AND DUE
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COMFORT LETTERS AND DUE DILIGENCE M
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Addressees COMFORT LETTERS AND DUE
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Example 1 - Hong Kong Public Equity
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Changes in Financial Position 33,34
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Selected Financial Information COMF
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Accounting Matters”) as to whethe
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SPECIAL CONSIDERATIONS IN AUDITING
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SPECIAL CONSIDERATIONS IN AUDITING
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Update No. 124 - Hong Kong Institute of Certified Public Accountants

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