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云南HKICPA成员须知：Auditing and assurance standards

来源：高顿网校 2014-08-29

云南HKICPA成员须知：Members' handbook volume III – "Auditing and assurance standards"这份标准必须是每一个HKICPA成员都要参照的！

　　Auditing and assurance

　　Members' handbook volume III – "Auditing and assurance standards"

　　Auditing and assurance standards

　　Auditing and assurance standards in Hong Kong are known as Hong Kong standards on quality control, auditing, assurance and related services.

　　The preface to Hong Kong standards on quality control, auditing, assurance and related services sets out the objectives and due process of the Institute council in respect to Hong Kong standards on quality control, auditing, assurance and related services.

　　The term " Hong Kong standards on quality control, auditing, assurance and related services" includes:

　　1.Hong Kong standards on quality control (HKSQCs)

　　2.Hong Kong framework for assurance engagements

　　3.Hong Kong standards on auditing (HKSAs)

　　4.Hong Kong standards on review engagements (HKSREs)

　　5.Hong Kong standards on assurance engagements (HKSAEs)

　　6.Hong Kong standards on investment circular reporting engagements (HKSIRs)

　　7.Hong Kong standards on related services (HKSRSs)

　　HKSQCs establish basic principles and essential procedures and provide guidance regarding a firm's responsibilities for its quality control for Hong Kong engagement standards.

　　HKSAs, HKSREs, HKSAEs, HKSIRs and HKSRSs are collectively referred to as Hong Kong engagement standards.

　　HKSAs are applied in the audit of historical financial information.

　　HKSREs are applied in the review of historical financial information.

　　HKSAEs are to be applied in assurance engagements dealing with subject matters other than historical financial information.

　　HKSIRs are applied in investment circular reporting engagements.

　　HKSRSs are applied to compilation engagements, engagements to apply agreed-upon procedures to information and other related services engagements.

　　Practice notes/guidelines

　　Practice notes/guidelines are issued to assist auditors in applying Hong Kong Engagement Standards of general application to particular circumstances and industries.

　　高顿网校小编为HKICPA考生介绍香港景点：金紫荆广场

　　景点地址：香港会议展览中心新翼海旁的博览海滨花园内

　　景点主题：公园陵园

　　“永远盛开的紫荆花”雕塑－金紫荆雕像矗立于香港会议展览中心新翼海旁的博览海滨花园内。附近屹立着香港回归祖国纪录碑，碑上刻有前国家主席江泽民的亲笔字迹。纪录碑顶部白环象征香港的主权归还中国，而上面的50个环代表香港特别行政区的生活方式保持50年不变。

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