Hksa700
Web1. This International Standard on Auditing (ISA) deals with the auditor’s responsibility to form an opinion on the financial statements. It also deals with the form and content of the auditor’s report
Hksa700
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WebHKSA 700.26 “Forming an Opinion and Reporting on Financial Statements” requires auditors to include directors’ or management’s responsibility for the financial statements in the independent auditor’s report. “ The directors are responsible for the preparation of financial statements that give a true and fair view in accordance with ... Webstatements prepared in accordance with the SME-FRS based on HKSA 700. 15. Where the auditor is unable to give an unmodified opinion, the requirements relating to modified auditor’s reports in HKSA 705 should be complied with. 16. Appendix 2 contains examples of modified auditors’ reports on the financial statements
WebApr 1, 2024 · 2 Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibility to form an opinion on the financial statements. WebThe Hong Kong Institute of Certified Public Accountants (the Institute) is the only body authorized by law to register and grant practising certificates to certified public accountants in Hong Kong. The Institute has more than 42,000 members and more than 18,000 registered students. Members of the Institute are entitled to the description …
Web3 HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, paragraphs 30–31 4 HKSA 705 (Revised), paragraph 29 COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR'S REPORT WebWebb-site
WebHKSA 700, “The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements” establishes standards and provides guidance to be applied when the auditor is able to express an unqualified opinion and no modification to the auditor’s report is necessary. Both HKSAs are effective for auditor’s reports dated on or ...
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