审计与鉴证准则

Invitation to Comment on the IAASB’s Exposure Draft Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (Revised)

 
with links to

• Exposure Draft
• Explanatory Memorandum
• IAASB Response Template
• Press Release

(IAASB comment due date: 17 November 2026) 

Invitation to Comment on the IAASB’s Exposure Draft Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements

with links to

• Exposure Draft
• Explanatory Memorandum
• IAASB Response Template
• Press Release

(IAASB comment due date: 3 September 2026)

Comments can be sent by email to commentletters@hkicpa.org.hk