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    Audit Theory and Practice
    21Z028480
    ACT B866
      More information: Course Guide
    Audit Theory and Practice
    21Z028480
    Course Start Date
    Aut 2019
    Course Level
    Postgraduate
    Length in Terms
    1 term
    Credits
    5
    Language
    English
    Fees ($) (including lab fees)
    9,325
    Future Terms
    Aut 2020
    Quota and Schedule
    Course
    Start Date
    Course Level Length in Terms Credits
    Language
    Fees ($)
    (including lab fees)
    Future Terms
    Aut 2019
    Postgraduate 1 term 5
    English
    9,325
    Aut 2020

    Course Coordinator: Ms Mabel Lam, BComm, DipAdEd (UBC); MPET (Deakin); CPA; CA (Canada); FCPA

    Course Developer: Charles Fung, Consultant

    Advisory prerequisite(s)
    You are advised to have already studied ACT B861 or ACT B825.

    Aims
    The course aims to introduce learners to the fundamentals of auditing and the complex auditing environment. This includes key auditing concepts and principles involved in external auditing, from the planning stage through to the reporting stage.

    Contents
    This course covers the following topics:

    • An overview of the auditing function and auditors' ethical and legal environment 

    • The audit process

    • Corporate governance, enterprise risk management and internal controls

    • Audit evidence and audit procedures

    • Communication of audit findings and other assurance services

    Learning support
    There will be four three-hour tutorials and one six-hour day school.

    Assessment
    There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

    Equipment
    Students will need access to a personal computer with an Internet connection.

    Set book(s)
    There are no set books for this course.

    Reference book(s)
    Lau, P T Y and Lam, N C Y(2017) Auditing & Assurance in Hong Kong,5th edn, Pilot Publishing Co. Ltd.

    Eilifsen, A Messier, W F, Glover, S M and Prawitt, C F (2014) Auditing & Assurance Services, International edition, 3rd edn, McGraw-Hill Education (Asia).

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