Audit and Assurance



The nature of accounting is different from auditing, which is the process of determining whether financial information recorded properly reflects the economic transactions during the accounting period in which they occurred.​


[Tutorial 教學課程]


- Code of ethics

- Assurance engagements

- Planning, materiality and risk assessment

- Audit procedures

- Audit evidence

- Internal control

- Tests of controls

- Substantive procedures

- Specific audit procedures

- Overall audit review and finalisation

- Audit reporting