審計與鍳證
This webpage has been specially created to assist members to access technical publications and keep updated with the auditing and assurance pronouncements.
The Institute
- HKICPA Members’ Handbook Volume III: Auditing and Assurance Standards
- Auditing and Assurance Bulletin and Circulars
- Example Reports for Auditors and Companies
- Comparison between Hong Kong and International Quality Control / Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2022
- Superseded Pronouncements and Publications
- Past Consultation Documents and Comment Letters
- Bi-Weekly Technical News
- HKICPA Audit Practice Manual (2022 edition)
- HKICPA Quality Management Manual
- E-learning:
- Application of HKICPA Audit Practice Manual (2022 edition) (June 2023)
- Reviewing valuations in audits (May 2023)
International Auditing and Assurance Standards Board (IAASB)
- IAASB
- IAASB eHandbook
- IAASB 2021 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Focus Areas
- IAASB Support & Resources
Others
- CPA Australia Audit and Assurance
- CPA Canada Audit and Assurance and summary resource guide
- ICAEW Audit and Assurance
- ICAEW resource hub on going concern evaluation
Technology |
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IAASB
IESBA
Others
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Audit Quality |
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The Institute
IAASB
Others
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Auditing Accounting Estimates and Related Disclosures |
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The Institute
IAASB
ICAEW
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COVID-19 Related Guidance |
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The Institute
The Stock Exchange of Hong Kong
Others
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Last updated: January 2024