Sample Accounting and Auditing
Documents
(For SME or SMP in Hong Kong) |
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Financial Reporting Update with Sample Financial Statements
2020-2021
(29
March 2021)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2020-2021.
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Financial Reporting Update with Sample Financial Statements
2019-2020
(5 March 2020)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2019-2020.
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Financial Reporting Update with Sample Financial Statements
2018-19
(5 March 2019)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2018-19.
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Financial Reporting Update with Sample Financial Statements
2017-18
(12 March 2018)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2017-18.
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Financial Reporting Update with Sample Financial Statements
2016-17
(13 April 2017)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2016-17.
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Financial Reporting Update with Sample Financial Statements
2015-16
(13 April 2016)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2015-16.
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Financial Reporting Update with Sample Financial Statements
2014-15
(5 May 2015)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2014-15.
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Financial Reporting Update with Sample Financial Statements
2013-14
(17 March 2014)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2013-14.
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Financial Reporting Update with Sample Financial Statements
2012-13
(16 April 2013)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2012-13.
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Financial Reporting Update with Sample Financial Statements
2011-12
(3 May 2012)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2011-12.
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Financial Reporting Update with Sample Financial Statements
2010-11
(8 April 2011)
This seminar is
organised by SCAA
to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2010-11.
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Financial Reporting Update with Sample Financial Statements
2009-10
(22 April 2010)
This seminar is
organised by SCAA
and sponsored by Accounting
Resources Centre to update the new and amended Hong Kong Financial
Reporting Standards (HKFRS) with support of an updated set of Sample Financial
Statements for 2009-10.
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Financial Reporting Update and Sample Financial Statements
2008-09
(6 July 2009)
This technical seminar on 6 July 2009 is organised by SCAA and supported by
several professional entities, including ARC, ACCA Hong Kong, AWAHK, CGA, CMA,
CPA Australia and ICAA, to update on the new and amended Hong Kong Financial
Reporting Standards (HKFRS). An updated Sample Financial Statements for 2008-09
will also be shared in the seminar.
In order to give the continuous
support for Sichuan to recover from the earthquake, the seminar is designated
not only as a technical update and a CPD function but also a charitable seminar
for Sichuan. After deducting the direct costs of the seminar, all the fees paid
for this seminar will be fully counted and donated to SCAA Charitable Trust for
the needy in Sichuan.
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Sample Financial Statements 2007-08 (7
May 2008)
A
workshop was
organised by The
Society of Chinese Accountants and Auditors
(SCAA) on 7 May
2008 with an aim at discussing and explaining the implication and
implementation of new and amendments effective for 2007-08, including
capital disclosure under HKAS 1, and disclosure of financial instruments
and sensitivity analysis under HKFRS 7.
A set of sample financial statements under HKFRSs for 2007-08 sample
individual trading company was used for illustration and discussion. The workshop will have the
following sample documents for discussion and sharing:
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Sample Financial Statements 2006-07 and
Sample Audit Documentation - Part 3 (5
July 2007)
In
order to comply with HKSQC 1, necessary updates on sample financial
statements are required. The workshop aimed at sharing the relevant updates
by using sample financial statements and, as a final part of our sample
audit documentation series, illustrating the implication and
implementation of HKSAs (auditing standards) in SMP's daily work by using
sample audit program and sample documents. The workshop had the
following sample documents for discussion and sharing:
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Sample Audit Documentation - Part 2
(13 February 2007)
After
the workshop of 17 October 2006, a second workshop was organised with
the aims (by using sample audit program and documentation) at
discussing and explaining the implication and implementation of HKSAs
(auditing standards) in SMP's daily work and discussing whether there are
effective and efficient ways in meeting the requirements.Several sample documents, including sample audit program for various
selected cycles under SME-FRS, were distributed in the workshop and
then based in order to illustrate the requirements on consideration of internal control,
audit accounting estimates,
including fair value measurement and disclosure, related party
disclosures, review of subsequent events, and review of going concerns.
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Sample Audit Documentation - Part 1
(17 October 2006)
In
addition to the introduction of new SME-FRF and HKFRSs, new SME-FRS and
new practice review practice, the implementation of Hong Kong Standard on
Quality Control (HKSQC) and Hong Kong Standards on Auditing (HKSAs) has
also imposed new requirements on the daily work of all auditors in Hong
Kong.
A workshop was
organised by The
Society of Chinese Accountants and Auditors
(SCAA) on 17
October 2006 with an aim at discussing and explaining the implication and
implementation of HKSQC 1, HKSA 300, HKSA 315 and HKSA 330 in SMP
daily work and discussing whether there are effective and efficient ways
in meeting the new requirements.
A set of sample documents in planning, managing and controlling an audit
and a sample audit program for property, plant and equipment under SME-FRS
were distributed to the participants to facilitate the discussion
and illustration.
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Sample Financial Statements
(12 April 2006)
The
full implementation of Hong Kong Financial Reporting Standards (HKFRSs)
has imposed a significant impact on small and medium sized entities (SME)
and practitioners (SMP) while various new and lengthy presentation and
disclosure requirements have been introduced in the HKFRSs.
A workshop was
organised by The
Society of Chinese Accountants and Auditors
(SCAA) on 12 April 2006 with an aim at discussing and explaining the presentation
and disclosure requirements commonly encountered by the SME and SMP in their daily
work.
A set of sample financial statements of a sample manufacturing company was
distributed to the participants to facilitate the discussion
and illustration.
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