Thanks Taky Sir!
但係我見條standard 咁寫:
HKSA 315 (Revised 2019)
Issued March 2020; revised January 2021
Link:
https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/n_hksa315.pdf
咁其實係邊part 先係考?
cut-off date 係 31 May 2020
但條standard revised 左2次 (March 2020, Jan 2021)
咁應該點搞?