內地與香港審計準則趨同
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
Other related documents:
* 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 。
