📙 Volume III — Auditing & Assurance Standards (HKSA)

Standards & Pronouncements

All topics pending — individual study pages coming soon.

• Preface to HK Quality Management, Auditing, Review, Sustainability and Other Assurance Pronouncements
• Glossary of Terms
• HKSQM 1 — Quality Management for Firms (Revised 2026)
• HKSQM 2 — Engagement Quality Reviews (Revised 2026)
• HK Framework for Assurance Engagements
• HKSA 200 — Overall Objectives of the Independent Auditor
• HKSA 210 — Agreeing the Terms of Audit Engagements
• HKSA 220 — Quality Management for an Audit
• HKSA 230 — Audit Documentation
• HKSA 240 — Auditor's Responsibilities Relating to Fraud
• HKSA 250 — Consideration of Laws and Regulations
• HKSA 260 — Communication with Those Charged with Governance
• HKSA 265 — Communicating Deficiencies in Internal Control
• HKSA 300 — Planning an Audit
• HKSA 315 — Identifying and Assessing Risks of Material Misstatement
• HKSA 320 — Materiality in Planning and Performing an Audit
• HKSA 330 — Auditor's Responses to Assessed Risks
• HKSA 402 — Audit Considerations Relating to Service Organisations
• HKSA 450 — Evaluation of Misstatements Identified
• HKSA 500 — Audit Evidence
• HKSA 501 — Audit Evidence — Specific Considerations
• HKSA 505 — External Confirmations
• HKSA 510 — Initial Audit Engagements — Opening Balances
• HKSA 520 — Analytical Procedures
• HKSA 530 — Audit Sampling
• HKSA 540 — Auditing Accounting Estimates
• HKSA 550 — Related Parties
• HKSA 560 — Subsequent Events
• HKSA 570 — Going Concern
• HKSA 580 — Written Representations
• HKSA 600 — Group Audits
• HKSA 610 — Using the Work of Internal Auditors
• HKSA 620 — Using the Work of an Auditor's Expert
• HKSA 700 — Forming an Opinion on Financial Statements
• HKSA 701 — Key Audit Matters
• HKSA 705 — Modifications to the Opinion
• HKSA 706 — Emphasis of Matter / Other Matter Paragraphs
• HKSA 710 — Comparative Information
• HKSA 720 — Auditor's Responsibilities Relating to Other Information
• HKSA 800 — Special Considerations — Special Purpose Frameworks
• HKSA 805 — Special Considerations — Single Financial Statements
• HKSA 810 — Engagements to Report on Summary Financial Statements