Previous Activities:
ISBN: 9789629371418

Hong Kong Auditing—Economic Theory and Practice (Second Edition)

No Information Yet
1 Development of the Auditing Profession
2 Economic Theory of Auditing and the Development of Standards
3 Rights, Duties and Liabilities of Auditors in Hong Kong
4 Professional Ethics and Auditor Independence
5 Audit Overview and Evidential Matter
6 Risk Analysis and Materiality
7 Control Risk Assessment
8 Auditing Sampling and Statistical Tests
9 Internal Control in an IT Environment
10 The Study and Evaluation of IT Controls
11 Auditing in an IT Environment Using CAATs
12 Auditing Transactions and Account Balances
13 Auditing the Revenue and Receipts Cycle
14 Auditing the Purchases and Payments Cycle
15 Auditing the Production Cycle
16 Auditing the Payroll and Personnel Cycle
17 Auditing Other Assets, Equities and Liabilities
18 Profit and Loss Account Balances and Completing the Audit
19 Audit Reporting Practices
20 Internal and Operational Auditing
This second edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full range of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts which may be applicable in all aspects of an audit is discussed.