以下新訂及經修訂之核數師報告準則適用於2016年12月15日或之後完結之會計期間：

• HKSA 260 (Revised) Communication with Those Charged with Governance
• HKSA 570 (Revised) Going Concern
• HKSA 700 (Revised) Forming an Opinion and Reporting of Financial Statements
• HKSA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
• HKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report
• HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

於HKSA700 (Revised) 內的核數師報告將作出相當重要的變更，在此附上於HKSA700 (Revised) Appendix內的核數師報告說明以供參考。

其他詳情請參閱下列連結：

香港會計師公會

http://www.hkicpa.org.hk/en/standards-and-regulations/technical-resources/newmajor/auditreport/

IFCA

http://www.iaasb.org/new-auditors-report

鑒於以上新修訂及經修訂之核數師報告準則，多條審計準則亦因此作出相應之修改及更新，其中HKSA 210內之審計聘約書亦有所修改，附上撮自其中的審計聘約書以供參考，敬請會員多加留意。

香港華人會計師公會
會計及審計準則委員會委員
劉國雄 (Kenneth Lau)  吳錦華 (Webster Ng)
2017年2月7日

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