Hksa560
http://www.hkiaat.org/images/uploads/PBE-ACC-STD_Dec%202424%20(Final).pdf WebDec 31, 2024 · 60 7-Sep-21 HKAS 10 vs HKSA 560 In practice, the date of authorization of F/S and the date of auditor’s report are set on the same date. Events after the reporting period 31 December 2024 9 March 2024 Date of financial statements Date on which the financial statements were authorized for issue Subsequent events 31 December 2024 9 …
Hksa560
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WebThe list is not a substitute for considering the requirements and related application and other explanatory material in HKSAs. HKSA 560, “Subsequent Events” – paragraphs 12(b) and 16 HKSA 710, “Comparative Information—Corresponding Figures and Comparative Financial Statements” – paragraphs 13-14, 16-17 and 19 HKSA 720, “The ... http://www.hkiaat.org/e-newsletter/Apr-14/AAT8.pdf
WebAccording to HKSA 560 “Subsequent Events”, the term “subsequent events” refers to events occurring between the date of the financial statements and the date of the auditor’s report, and facts discovered after the date of the auditor’s report. Auditor’s Responsibilities on Subsequent Events Web(HKSA 560) • The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to the representation letter. (HKSA 450) • [Any other matters that the auditor may consider appropriate (see paragraph A10 of this HKSA).]
WebSee Page 1. However, if prepared on analternative authoritative basis which is appropriateand adequately disclosed – an unmodified opinion Source: OU audit module guide, Lau & Lam, Messier 85. Other Final Evidence Evaluation Processes Archiving and Retention ISQC1 requires audit documentation to be retained ordinarily for minimum five …
WebHKSA 560 Subsequent Events Aug 15 HKSA 570 (Revised) Going Concern Aug 15 HKSA 580 Written Representations Aug 16 HKSA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) Aug 15 HKSA 610 (Revised 2013) Using the Work of Internal Auditors May 13 ... gold crown basketball standingsWeb(4 marks) (ii) Explain the auditors’ responsibility and the audit procedures and actions that should be carried out according to HKSA 560 (Revised) Subsequent Events. (12 marks) (b) Assume that the date is now 20 December 2008, the financial statements and the audit report have just been signed, and the annual general meeting is to take place ... hcooh casWebView Notes - 7Subsequent Events from ACCOUNTING 5050 at City University of Hong Kong. HkSA 560 SUBSEQUENT EVENTS 1. Period of Concern 2. Effect on financial statements and auditors repor 3. Auditors hcooh c2h5ohWebApr 6, 2024 · 9h 05m. Thursday. 16-Mar-2024. 09:46PM CET Frankfurt Int'l - FRA. 06:16AM WAT (+1) Quatro de Fevereiro - LAD. A333. 8h 30m. Join FlightAware View more flight history Purchase entire flight history for DLH560. Get Alerts. hcoo- acid or baseWebof events after thereporting period (HKSA 560 Subsequent Events) on asset valuation/impairment assessment and management’s disclosures of relevant risks. In particular, auditors may consider the financial reporting and disclosure requirements for material impairment of assets or businesses as a result of the coronavirus outbreak. gold crown bathursthcooh 3d structureWeb* This HKSA 560 is effective for audits of financial statements for periods beginning on or after 15 December 2004. HKSA 560 (Revised) issued in October 2006 is effective for auditor’s report dated on or after 31 December 2006 and supersedes this HKSA 560. gold crown beverages