AUDITING AND ASSURANCE TECHNICAL BULLETINS

 

No. Subject Issue Date
AATB 1 Assistance Options to New Applicants and Sponsors in connection with Internal Controls over Financial Reporting
March 2008

 
AUDITING BULLETINS

 

No. Subject Issue Date
TB13 Drug Trafficking (Recovery of Proceeds) Ordinance 1989 7/8/1990
TB19 Opening Stocks - Alternative Audit Procedures 30/4/1993
AudB 2 Insurance Companies Ordinance Auditors' Reports Issued Pursuant to the Third Schedule 31/5/1997

 

CIRCULARS

 

Subject Issue Date
Circular on Reporting related to Rule 2.1 (b) of the Rules for the Capital Investment Entrant Scheme
March 2009
Technical Q&A on financial reporting and auditing issues - Subprime and Credit Crunch
February 2008

Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days)
November 2007
Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules
July 2007
Audit of Licensed Corporations and Associated Entities of Intermediaries
   
Audit Issues - Q&As
December 2006
Audit of Financial Statements of Owners' Corporations of Buildings
   
Audit Issues - Q&As (Revised February 2008)
Audit Issues - Q&As (December 2006)
February 2008
Reporting on the Audit of Schools
December 2006
Mainland Audit Issues
   
Recognition of sales - Q&As
   
Value-added tax - Q&As
   
Revenue recognition for software companies - Q&As
   
Consigment sales - Q&As
   
Related party transactions - Audit Issues


January 2004

April 2004

September 2004

June 2005

February 2006
Disclosure of the lmpact of Adopting New HKFRSs
January 2005
Audit Report following Change of Name from HKSA to HKICPA
August 2004