WebAuditing Standard ASA 300 Planning an Audit of a Financial Report ASA 300 - 17 - AUDITING STANDARD form of a memorandum that contains key decisions regarding the overall scope, timing and conduct of the audit. A17. The documentation of the audit plan is a record of the planned nature, timing and extent of risk assessment procedures and … WebWeek 3 - 4 Professional Ethics Code of Ethics for Professional Accountants Reasons: i) Highly respected profession in society ii) Duty to act in the interest of entities they serve & wider public interest 5 Fundamental Principles on Ethics 1. Integrity Be straightforward, honest, fair-dealing and truthfulness in all professional & business relationships - e.g.
Week 3 Professional Ethics.docx - Week 3 - 4 Professional...
Webincludes requirements and guidance regarding the nature, timing and extent of audit procedures in response to assessed risks; these audit procedures may include substantive analytical procedures. 2 Effective Date 2. This HKSA is effective for audits of financial statements for periods beginning on or after 15 December 2009. Objectives 3. The … WebPage 1 of 2 ACY3004 – Auditing and Assurance 1 Professional Ethics Self-review Questions Suggested Solution Question 3 - Ch 7 p.134 Case Study 6 – Super Gain Code of Ethics for Professional Accountants sets out the ethical requirements in relation to independence for assurance engagements that members of assurance teams and firms must be … desert spa las vegas 5 against the house
HKSA 300 Planning an Audit of Financial Statements
WebPage 1 of 2 ACY3004 – Auditing and Assurance 1 The Audit Process – Audit Planning and Risk Assessment Self-review Question Suggested Solution Q12 – Ch 18 p.335-336 Case Study 8 (The answer is adapted from HKICPA Module C (2013 June) Question 6.) a. Materiality is an expression of the relative significance or importance of a particular … WebPLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 WebRank Abbr. Meaning; HKSA: Hong Kong Student Association: HKSA: Hong Kong Society of Accountants: HKSA: Hong Kong Standards on Auditing: HKSA: Human Kinetics … desert specialist animals