Auditing and Assurance in Hong Kong, 3nd Edition
Dr. Peter Lau and Mr. Nelson Lam
About the Book
- Coverage of latest auditing and assurance standards including three chapters on auditing of summary financial statement, special purpose financial statement, a single financial statement and a specific element, account or item of a financial statement.
- Numerous illustrative examples, figures and diagrams.
- Tailor-made illustrative flowcharts are incorporated to help the readers easily understand the complicated requirements of the professional standards.
- Real-life cases sourced from companies listed on the Hong Kong Stock Exchange Limited.
- Inclusion of recent QP and ACCA exam questions.
Table of Contents
1. Introduction to auditing and assurance
2. The legal framework of auditing
3. The professional framework of auditing and assurance
4. The auditing process
5. The reporting framework of Auditing
6. Special audit situations
7. Special audit topics
8. Non-audit engagements
9. Current issues