Convergence of Auditing Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*)

• Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process
• Annex II to the Joint Declaration: Mechanism for ongoing maintenance of convergence

Joint Declaration on Ongoing Convergence (5 September 2011) (Translated text*)

• Annex A: List of the Clarified HKAuSs and the revised CAuSs in relation to the IAASB Clarity Project

內地與香港審計準則趨同

《聯合聲明》(2007年12月6 日) (原文)

• 《聯合聲明》附件一: 比較項目背景及比較過程的詳盡說明
• 《聯合聲明》附件二: 等效的持續維持機制

• 附件一: 明晰化後的香港審計準則與修訂後的內地審計準則對照表

• Chinese Auditing Standards Board and International Auditing and Assurance Standards Board Issue Joint Statement Regarding Convergence of International Standards (IFAC)

* If there are any differences between the original and translated text, the original text shall take effect.
如譯本的字義或詞義與原文有所出入，概以原文為準 。