Hong Kong Engagement Standards
- Hong Kong Engagement Standards
The Hong Kong Engagement Standards is a set of auditing standards issued by the Hong Kong Institute of Certified Public Accountants.
It comprises a collection of standards, these includes:
*Hong Kong Standards on Quality Control (HKSQC1)
*Hong Kong Framework for Assurance Engagements
*Hong Kong Standards on Auditing (HKSA)
*Hong Kong Standards on Review Engagements (HKSRE)
*Hong Kong Standards on Assurance Engagements (HKSAE)
*Hong Kong Standards on Investment Circular Reporting Engagements (HKSIR)
*Hong Kong Standards on Related Services (HKSRS)
Hong Kong Standards on Auditing (HKSA)
*HKSA 200 - Objective and General Principles Governing an Audit of Financial Statements:*Sets out the ethical principles of auditing, responsibility of the auditor, what audit is and other basic audit terminologies.
*HKSA 210 - Terms of Audit Engagements
*HKSA 220 - Quality Control for Audits of Historical Financial Information
*HKSA 230 - Audit Documentation
*HKSA 240 - The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
*HKSA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements
*HKSA 260 - Communications of Audit Matters with Those Charged With Governance
*HKSA 300 - Planning an Audit of Financial Statements
*HKSA 315 - Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
*HKSA 320 - Audit Materiality
*HKSA 330 - The Auditor's Procedures in Response to Assessed Risks
*HKSA 402 - Audit Considerations Relating to Entities Using Service Organisations
*HKSA 500 - Audit Evidence
*HKSA 501 - Audit Evidence - Additional Considerations for Specific Items
*HKSA 505 - External Confirmations
*HKSA 510 - Initial Engagements - Opening Balances
*HKSA 520 - Analytical Procedures
*HKSA 530 - Audit Sampling and Other Means of Testing
*HKSA 540 - Audit of Accounting Estimates
*HKSA 550 - Related Parties
*HKSA 560 - Subsequent Events
*HKSA 570 - Going Concern
*HKSA 580 - Management Representations
*"HKSA 600 - Using the Work of Another Auditor" (under revision)
*HKSA 610 - Consider the Work of Internal Audit
*HKSA 620 - Using Work of an Expert
*"HKSA 700 - The Auditor's Report on Financial Statements" (under revision)
*HKSA 710 - Comparatives
*HKSA 720 - Other Information in Documents Containing Audited Financial Statements
*"HKSA800 - The Auditor's Report on Special Purpose Audit Engagements" (under revision)
ee also
*Hong Kong Institute of Certified Public Accountants
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