陕西HKICPA会员注意啦！HKICPA IAASB's Exposure Draft的探讨分析

　　陕西HKICPA会员注意啦！*7HKICPA IAASB's Exposure Draft的探讨分析！
 

　　Institute comments on IAASB's Exposure Draft Proposed Changes to the International Standard on Auditing Addressing Disclosures in the Audit of Financial Statements
 

　　11 September 2014
 

　　Our Ref.: C/AASC
 

　　International Auditing and Assurance Standards Board

　　529 Fifth Avenue, 6th Floor,

　　New York

　　NY 10017

　　USA
 

　　Dear Sirs,
 

　　Exposure Draft on IAASB's Proposed Changes to the International Standard on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements
 

　　The Hong Kong Institute of Certified Public Accountants (HKICPA) is the only statutory licensing body of accountants in Hong Kong responsible for the professional training, development and regulation of the accountancy profession. The HKICPA sets auditing and assurance standards, ethical standards and financial reporting standards in Hong Kong. We welcome the opportunity to provide our comments on the captioned IAASB Exposure Draft (ED).
 

　　We support the IAASB's continuing efforts to address disclosures in the audit of financial statements. However, we note the proposed changes in the ISAs do not reflect the depth of issues and discussion as highlighted in the 2011 Discussion Paper "Evolving Nature of Financial Reporting: Disclosure and its Audit Implications". Given the complexity of financial statements disclosures in recent years, we believe it is important for the IAASB to continue its dialogue with the International Accounting Standards Board (IASB) to align the respective standards on key issues such as the application of materiality concept and evaluation of misstatements.
 

　　We appreciate the IAASB's difficulties in proposing appropriate level of changes in the ISAs to deal with the different types of disclosures. We encourage the IAASB to further develop guidance to cover key issues encountered by practitioners. Our responses to the specific questions in the ED are included in the attachment.
 

　　We trust that our comments are of assistance to the IAASB in finalising the ED. If you require any clarification on our comments, please do not hesitate to contact our Selene Ho, Associate Director at selene@hkicpa.org.hk.
 

　　Yours faithfully,
 

　　Simon Riley

　　Acting Director

　　Standard Setting Department
 

　　SH/jn
 

　　详情请点击链接：Institute comments on IAASB's Exposure Draft Proposed Changes to the International Standard on Auditing Addressing Disclosures in the Audit of Financial Statements
 

　　高顿网校小编为HKICPA考生介绍香港景点：波鞋街

　　景点地址：香港旺角介乎亚皆老街与山东街之间的一段花园街

　　景点主题：特色街区

　　波鞋街，是港人俗称，其实指花园街靠近旺角的一段，主要售卖世界各地品牌的时款运动鞋、各式运动服饰及体育用品，不但吸引活力的年青人，就连美国职业篮球明星球星勒邦占士也曾到此一游。