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天津HKICPA：Technical Bulletins and Circulars历年情况分析

来源：高顿网校 2014-08-08

　　天津HKICPA香港注册会计师：Technical Bulletins and Circulars历年情况分析！

　　Technical Bulletins and Circulars

　　Auditing and Assurance Technical Bulletins

No.	Subject	Issue Date
AATB 1 (Revised)	Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting	November 2013
AATB 2	Guidance to the Auditor when Responding to Questions at an Annual General Meeting	March 2012
AATB 3	Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings	March 2013
AATB 4	Guidance on section 408 of the Companies Ordinance	February 2014

　　Auditing Bulletins

No.	Subject	Issue Date
TB13	Drug Trafficking (Recovery of Proceeds) Ordinance 1989	7/8/1990
TB19	Opening Stocks - Alternative Audit Procedures	30/4/1993

　　Circulars

Subject	Issue Date
Circular on Reporting to Grantees of the Quality Education Fund	May 2013
Circular on Reporting related to Rule 2.1 (b) of the Rules for the Capital Investment Entrant Scheme	March 2009
Technical Q&A on the Seminar on Solicitors' Accounts Rules and Practice Note 840 Reporting Engagements held on 24 July 2009	October 2009
Technical Q&A on financial reporting and auditing issues - Subprime and Credit Crunch	February 2008
Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days)	November 2007
Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules	July 2007
Audit of Licensed Corporations and Associated Entities of Intermediaries Audit Issues - Q&As (January 2007)	-
Audit of Financial Statements of Owners' Corporations of Buildings Audit Issues - Q&As (Revised July 2010) Audit Issues - Q&As (Revised February 2008) Audit Issues - Q&As (December 2006)	-
Reporting on the Audit of Schools Circular (Revised October 2011) Circular (December 2006)	-
Mainland Audit Issues Recognition of sales - Q&As Value-added tax - Q&As Revenue recognition for software companies - Q&As Consigment sales - Q&As Related party transactions - Audit Issues	January 2004 April 2004 September 2004 June 2005 February 2006
Disclosure of the lmpact of Adopting New HKFRSs	January 2005
Audit Report following Change of Name from HKSA to the HKICPA	August 2004

　　高顿网校小编寄语：忍耐和坚持是痛苦的，但它最终会给你好处。

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