Hksa 705 (clarified) modifications to the ...

modifications to the opinion in the independent auditor's report hksa 705 issued september 2009, revised july 2010, june 2014* effective for audits of financial...

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Forming an opinion and reporting on financial statements copyright 4 hksa 700 introduction scope of this hksa 1. this hong kong standard on auditing (hksa...


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