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　　Technical Bulletins and Circulars
 
　　Auditing and Assurance Technical Bulletins
No.SubjectIssue Date
AATB 1 (Revised)Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial ReportingNovember 2013
AATB 2Guidance to the Auditor when Responding to Questions at an Annual General MeetingMarch 2012
AATB 3Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence MeetingsMarch 2013
AATB 4Guidance on section 408 of the Companies OrdinanceFebruary 2014
　　Auditing Bulletins
No.SubjectIssue Date
TB13Drug Trafficking (Recovery of Proceeds) Ordinance 19897/8/1990
TB19Opening Stocks - Alternative Audit Procedures30/4/1993
　　Circulars
SubjectIssue Date
Circular on Reporting to Grantees of the Quality Education FundMay 2013
Circular on Reporting related to Rule 2.1 (b) of the Rules for the Capital Investment Entrant SchemeMarch 2009
Technical Q&A on the Seminar on Solicitors' Accounts Rules and Practice Note 840 Reporting Engagements held on 24 July 2009October 2009
Technical Q&A on financial reporting and auditing issues - Subprime and Credit CrunchFebruary 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) RulesJuly 2007

Audit of Licensed Corporations and Associated Entities of Intermediaries

  • Audit Issues - Q&As (January 2007)
-

Audit of Financial Statements of Owners' Corporations of Buildings

  • Audit Issues - Q&As (Revised July 2010)
  • Audit Issues - Q&As (Revised February 2008)
  • Audit Issues - Q&As (December 2006)
-

Reporting on the Audit of Schools

  • Circular (Revised October 2011)
  • Circular (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 HKFRSsJanuary 2005
Audit Report following Change of Name from HKSA to the HKICPAAugust 2004

　　高頓網(wǎng)校小編寄語：忍耐和堅(jiān)持是痛苦的，但它最終會給你好處。