Audit and Assurance

[審計]

 

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.​

為了同學們在審計學科上獲得最佳成績,根據審計學原理,導師通過有效率及有系統教學方法,更讓同學們容更易理解審計學科。

[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