貴州同學看過來~HKICPA香港注冊會計師公會官方：Auditing and assurance standards！多了解一下總沒有錯的！
 
　　Auditing and assurance
 
　　Members' handbook volume III – "Auditing and assurance standards"
 
　　Auditing and assurance standards
 
　　Auditing and assurance standards in Hong Kong are known as Hong Kong standards on quality control, auditing, assurance and related services.
 
　　The preface to Hong Kong standards on quality control, auditing, assurance and related services sets out the objectives and due process of the Institute council in respect to Hong Kong standards on quality control, auditing, assurance and related services.
 
　　The term " Hong Kong standards on quality control, auditing, assurance and related services" includes:
 
　　1.Hong Kong standards on quality control (HKSQCs)
 
　　2.Hong Kong framework for assurance engagements
 
　　3.Hong Kong standards on auditing (HKSAs)
 
　　4.Hong Kong standards on review engagements (HKSREs)
 
　　5.Hong Kong standards on assurance engagements (HKSAEs)
 
　　6.Hong Kong standards on investment circular reporting engagements (HKSIRs)
 
　　7.Hong Kong standards on related services (HKSRSs)
 
　　HKSQCs establish basic principles and essential procedures and provide guidance regarding a firm's responsibilities for its quality control for Hong Kong engagement standards.
 
　　HKSAs, HKSREs, HKSAEs, HKSIRs and HKSRSs are collectively referred to as Hong Kong engagement standards.
 
　　HKSAs are applied in the audit of historical financial information.
 
　　HKSREs are applied in the review of historical financial information.
 
　　HKSAEs are to be applied in assurance engagements dealing with subject matters other than historical financial information.
 
　　HKSIRs are applied in investment circular reporting engagements.
 
　　HKSRSs are applied to compilation engagements, engagements to apply agreed-upon procedures to information and other related services engagements.
 
　　Practice notes/guidelines
 
　　Practice notes/guidelines are issued to assist auditors in applying Hong Kong Engagement Standards of general application to particular circumstances and industries.
 
　　高頓網校小編為HKICPA考生介紹香港景點：金紫荊廣場
　　景點地址：香港會議展覽中心新翼海旁的博覽海濱花園內
　　景點主題：公園陵園
　　“永遠盛開的紫荊花”雕塑－金紫荊雕像矗立于香港會議展覽中心新翼海旁的博覽海濱花園內。附近屹立著香港回歸祖國紀錄碑，碑上刻有前國家主席江澤民的親筆字跡。紀錄碑頂部白環(huán)象征香港的主權歸還中國，而上面的50個環(huán)代表香港特別行政區(qū)的生活方式保持50年不變。