山西关注：HKICAP香港注册会计师Financial and Auditing Alert！这是致力于提醒财会人员注意财务报告和审计方面的问题！
 
　　Financial and Auditing Alert
 

 
　　The Institute's Standards and Quality division is launching a series of alerts drawing members attention to topical financial reporting and auditing issues that should be given particular attention. In view of the current global financial crisis the first issue of the alerts will deal with the potential implications for our members involved in preparing and auditing financial statements. The focus of the alerts will change over time as circumstances change. The Institute believes that it is an important element of both its regulatory and member support functions that this channel of communication is established.
 
　　Comments and suggestions may be sent by e-mail to <commentletters@hkicpa.org.hk>.
Issue NumberSubjectIssue Date
No. 1Financial instruments disclosuresFebruary 2009
No. 2Going concernMarch 2009
No. 3Solicitors' accounts - Client moneyMay 2009
No. 4Updates to Hong Kong Standards on Auditing for the new International Standards on AuditingJune 2009
No. 5PN 820 The Audit of Licensed Corporations and Associated Entities of IntermediariesDecember 2009
No. 6Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programmeJanuary 2010
No. 7HKFRS for Private Entities - Statement of IntentJanuary 2010
No. 8Report on practice reviews of practices with listed clientsMarch 2010
No. 9Educational points identified from reviews of published financial statements – HKAS 16 and HKAS 40May 2010
No. 10Operating segments: a management approachSeptember 2010
No. 11HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand ClauseNovember 2010
No. 12Statement of cash flowsDecember 2010
No. 132010 report on practice reviews of practices with listed clientsJanuary 2011
No. 14Preparation of accounting records and financial statements for an audit clientFebruary 2011
No. 15Implementation of revised Code of Ethics for Professional Accountants from SMP's perspectiveAugust 2011
No. 16Alert on professional scepticism and audit of mainland companiesJanuary 2012
No. 17Audits of group financial statements  –  HKSA 600January 2013
No. 18Documentation requirements for group auditors and practical implications for auditor regulation in Hong KongApril 2013

　　高顿网校小编寄语：当我们开始用积极的心态，并把自己看成成功者时我们就开始成功了。