📙 Volume III — Auditing & Assurance Standards (HKSA)

All Standards & Pronouncements

• Preface to HK Quality Management, Auditing, Review, Sustainability and Other Assurance Pronouncements📝 Pending
• Glossary of Terms📖 Study❓ Q&A✅ Complete
• HKSQM 1 — Quality Management for Firms📖 Study❓ Q&A✅ Complete
• HKSQM 2 — Engagement Quality Reviews📖 Study❓ Q&A✅ Complete
• HK Framework for Assurance Engagements📖 Study❓ Q&A✅ Complete
• HKSA 200 — Overall Objectives of the Independent Auditor📖 Study❓ Q&A✅ Complete
• HKSA 210 — Agreeing the Terms of Audit Engagements📖 Study❓ Q&A✅ Complete
• HKSA 220 — Quality Management for an Audit📖 Study❓ Q&A✅ Complete
• HKSA 230 — Audit Documentation📖 Study❓ Q&A✅ Complete
• HKSA 240 — Responsibilities Relating to Fraud📖 Study❓ Q&A✅ Complete
• HKSA 250 — Consideration of Laws and Regulations📖 Study❓ Q&A✅ Complete
• HKSA 260 — Communication with Those Charged with Governance📖 Study❓ Q&A✅ Complete
• HKSA 265 — Communicating Deficiencies in Internal Control📖 Study❓ Q&A✅ Complete
• HKSA 300 — Planning an Audit📖 Study❓ Q&A✅ Complete
• HKSA 315 — Identifying and Assessing Risks of Material Misstatement📖 Study❓ Q&A✅ Complete
• HKSA 320 — Materiality in Planning and Performing an Audit📖 Study❓ Q&A✅ Complete
• HKSA 330 — Responses to Assessed Risks📖 Study❓ Q&A✅ Complete
• HKSA 402 — Service Organisations📖 Study❓ Q&A✅ Complete
• HKSA 450 — Evaluation of Misstatements📖 Study❓ Q&A✅ Complete
• HKSA 500 — Audit Evidence📖 Study❓ Q&A✅ Complete
• HKSA 501 — Specific Considerations📖 Study❓ Q&A✅ Complete
• HKSA 505 — External Confirmations📖 Study❓ Q&A✅ Complete
• HKSA 510 — Opening Balances📖 Study❓ Q&A✅ Complete
• HKSA 520 — Analytical Procedures📖 Study❓ Q&A✅ Complete
• HKSA 530 — Audit Sampling📖 Study❓ Q&A✅ Complete
• HKSA 540 — Accounting Estimates📖 Study❓ Q&A✅ Complete
• HKSA 550 — Related Parties📖 Study❓ Q&A✅ Complete
• HKSA 560 — Subsequent Events📖 Study❓ Q&A✅ Complete
• HKSA 570 — Going Concern📖 Study❓ Q&A✅ Complete
• HKSA 580 — Written Representations📖 Study❓ Q&A✅ Complete
• HKSA 600 — Group Audits📖 Study❓ Q&A✅ Complete
• HKSA 610 — Using the Work of Internal Auditors📖 Study❓ Q&A✅ Complete
• HKSA 620 — Auditor's Expert📖 Study❓ Q&A✅ Complete
• HKSA 700 — Forming an Opinion📖 Study❓ Q&A✅ Complete
• HKSA 701 — Key Audit Matters📖 Study❓ Q&A✅ Complete
• HKSA 705 — Modifications to the Opinion📖 Study❓ Q&A✅ Complete
• HKSA 706 — EOM / Other Matter Paragraphs📖 Study❓ Q&A✅ Complete
• HKSA 710 — Comparative Information📖 Study❓ Q&A✅ Complete
• HKSA 720 — Other Information📖 Study❓ Q&A✅ Complete
• HKSA 800 — Special Purpose Frameworks📖 Study❓ Q&A✅ Complete
• HKSA 805 — Single Financial Statements📖 Study❓ Q&A✅ Complete
• HKSA 810 — Summary Financial Statements📖 Study❓ Q&A✅ Complete