WebHKSA 315 (Revised 2024) requires the auditor to obtain an understanding of the entity's selection and application of accounting policies.5 In the case of financial statements prepared in accordance with the provisions of a contract, the auditor shall obtain an understanding of any significant interpretations of the contract that management made ... Web*****a. Under HKSA 570 “Going Concern“, Nancy should consider the appropriateness of ADL’s use of the going concern assumption in the preparation of the financial statements when planning and performing audit procedures and in evaluating the results thereof. Under the going concern assumption, ADL is viewed as continuing in business for the …
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WebHKSA 560 Subsequent Events Jun 17 HKSA 570 (Revised) Going Concern Jun 17 HKSA 580 Written Representations Jun 17 . P:\hkiaat\committees\examinations committee\others\examinable standard\d18 & j19\aat\aat exam-p7&p8 exam-std_dec18 (clean).doc 4 Standard Title Issue/Review Date HKSA 700 (Revised) Forming an … WebJan 15, 2015 · The revised ISA deals with the auditor’s responsibilities in an audit of financial statements relating to going concern and the implications for the auditor’s report. ISA 570 … guwahati to silchar distance by car
HKSA 550 (Clarified) Related Parties - Hong Kong Institute of …
WebHKSA 570 (Revised) Going Concern Jun 17 HKSA 580 Written Representations Jun 17 HKSA 600 - 699 Using The Work of Others HKSA 600 Special Considerations – Audits … WebHong Kong Standard on Auditing (HKSA) 570 (Revised), Going Concern, should be read in conjunction with HKSA 200, Overall Objectives of the Independent Auditor and the … Web3 While many of the new and revised auditor reporting requirements relate solely to reporting, changes to HKSA 570 (Revised), Going Concern, HKSA 720 (Revised), The Auditor's Responsibilities Relating to Other Information and HKSA 260 (Revised), Communication with Those Charged with Governance will also affect auditor … guwahati to silchar flight