CPD Seminar – 5W2H Analysis on Quality Management for Audits, Review, Assurance and Related Services
Hong Kong Institute of Certified Public Accountants has issued two new standards and revised one standard on quality management. They include:
- Hong Kong Standard on Quality Management 1 (HKSQM 1) Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, effective as of 15 December 2022;
- Hong Kong Standard on Quality Management 2 (HKSQM 2) Engagement Quality Reviews, effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022 and effective for other assurance and related services engagements beginning on or after 15 December 2022; and
- Hong Kong Standard on Auditing 220 (Revised) (HKSA 220 (Revised)) Quality Management for an Audit of Financial Statements, effective for audits of financial statements for periods beginning on or after 15 December 2022.
As auditing and accounting professionals, it is very important to understand the design, implementation and operation of quality management system, the appointment, eligibility and responsibilities of engagement quality reviewers and the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial statements, and the related responsibilities of the engagement partner.
The seminar aims to help participants understand the 5W2H (Why, What, When, Where, Who, How and How Much) of the Quality Management for Audits, Reviews, Assurance and Related Services.
Who Should Attend
The seminar will be of interest to auditors, professional accountants, students and interested parties who would like to know more about Quality Management for Audit, Review, Assurance and Related Services.
# CPD credit is 2 hours
# 不接受EPS,信用卡付款,請親身前往校務處以現金 / 支票 方式繳費報名 ; 或 以銀行戶口轉賬繳款方式辦理報名手續