... material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in...
https://www.ia.org.hk/english/infocenter/files/iia_ar2015-16_ce.pdf -
Date: 2021-12-14
... material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in...
https://www.ia.org.hk/english/infocenter/files/iia_ar2015-16_ce.pdf -
Date: 2022-05-24
... material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in...
https://www.ia.org.hk/english/infocenter/files/iia_ar2015-16_ce.pdf -
Date: 2020-06-23
... order to pass the authentication. 10 After successful authentication, an OTP will be sent to the supervisor account owner’s registered mobile number via SMS and he/ she is required to enter the OTP within 5 minutes in order to activate the supervisor account. If the account owner is unable to receive...
https://www.ia.org.hk/english/infocenter/forms/files/Online_Portal_Userguide_principal_Jan_2021.pdf -
Date: 2022-01-06
... out in the request for assistance may constitute a breach of a law, regulation or requirement in both the territory of the requesting and the requested Authorities, the relevant Authorities will consult in order to determine the most appropriate means for each Authority to provide assistance. No...
https://www.ia.org.hk/english/supervision/int_dom_cooperation/files/mou-naic.pdf -
Date: 2020-09-28
... out in the request for assistance may constitute a breach of a law, regulation or requirement in both the territory of the requesting and the requested Authorities, the relevant Authorities will consult in order to determine the most appropriate means for each Authority to provide assistance. No...
https://www.ia.org.hk/english/supervision/int_dom_cooperation/files/mou-naic.pdf -
Date: 2021-11-01