div class=ts-pagebuttonPage 1button div class=ts-image amp-img class=ts-thumb alt=Page 1: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails1jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 2button div class=ts-image amp-img class=ts-thumb alt=Page 2: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails2jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 3button div class=ts-image amp-img class=ts-thumb alt=Page 3: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails3jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 4button div class=ts-image amp-img class=ts-thumb alt=Page 4: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails4jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 5button div class=ts-image amp-img class=ts-thumb alt=Page 5: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails5jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 6button div class=ts-image amp-img class=ts-thumb alt=Page 6: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails6jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 7button div class=ts-image amp-img class=ts-thumb alt=Page 7: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails7jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 8button div class=ts-image amp-img class=ts-thumb alt=Page 8: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails8jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 9button div class=ts-image amp-img class=ts-thumb alt=Page 9: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails9jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 10button div class=ts-image amp-img class=ts-thumb alt=Page 10: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails10jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 11button div class=ts-image amp-img class=ts-thumb alt=Page 11: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails11jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 12button div class=ts-image amp-img class=ts-thumb alt=Page 12: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails12jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 13button div class=ts-image amp-img class=ts-thumb alt=Page 13: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails13jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 14button div class=ts-image amp-img class=ts-thumb alt=Page 14: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails14jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 15button div class=ts-image amp-img class=ts-thumb alt=Page 15: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails15jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 16button div class=ts-image amp-img class=ts-thumb alt=Page 16: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails16jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 17button div class=ts-image amp-img class=ts-thumb alt=Page 17: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails17jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 18button div class=ts-image amp-img class=ts-thumb alt=Page 18: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails18jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 19button div class=ts-image amp-img class=ts-thumb alt=Page 19: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails19jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 20button div class=ts-image amp-img class=ts-thumb alt=Page 20: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails20jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 21button div class=ts-image amp-img class=ts-thumb alt=Page 21: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails21jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 22button div class=ts-image amp-img class=ts-thumb alt=Page 22: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails22jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 23button div class=ts-image amp-img class=ts-thumb alt=Page 23: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails23jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 24button div class=ts-image amp-img class=ts-thumb alt=Page 24: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails24jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 25button div class=ts-image amp-img class=ts-thumb alt=Page 25: STATEMENT OF AUDITING STANDARD - Hong Kong Institute of src=https:reader031vdocumentsnetreader031viewer2022022804621b07e63cd92f53bf1c8d94html5thumbnails25jpg width=142 height=106 layout=responsive amp-img divdiv