Auditing and Assurance in Hong Kong, 3rd Edition

Name: Auditing and Assurance in Hong Kong, 3rd Edition
Brand: Pilot Publishing
SKU: 9789882057210
Price: 360.00 HKD
Availability: OutOfStock
Author: Peter Lau; Nelson Lam
ISBN: 9789882057210

Edited by Peter Lau · Nelson Lam

Pilot Publishing June 2012

Specifications

ISBN-13: 9789882057210
Publisher: Pilot Publishing
Publication: June 2012
Format: Paperback , 941 pages
Jurisdiction: Hong Kong ? Countri(es) for reference only

Details

Auditing and Assurance in Hong Kong explains the practices of auditing and non-auditing engagements using the most updates International and Hong Kong Auditing Standards.

Key Features:

Coverage of latest auditing and assurance standards, including three chapters on audit of summary financial statements, special purpose financial statements, a single financial statement and a specific element, account or term of a financial statement
Numerous illustrative examples, figures and diagrams
Tailor-made illustrative flowcharts incorporated to help readers easily understand the complicated requirements of the professional standards
Real-life cases sources from companies listed on the Hong Kong Stock Exchange Limited
Inclusion of recent QP and ACCA exam questions

For Practitioners

Practitioners will find the concepts and explanations in this book useful in their daily work, and they can use the book as a guide in performing various audit and non-audit engagements. The examples and real-life cases from various sources should be a rich database for them to use for practical guidance and reference.

For Academics

Professors and lecturers teaching auditing and assurance should find this a good textbook for their undergraduate and postgraduate auditing courses. Each chapter of this book can serve a single topic, and the examples and real-life cases can enhance their sharing and presentation to be more practical and lively and stimulate students’ interest.

For Students

Students learning auditing in universities or taking professional examinations offered by professional accounting institutions, for example, ACCA and HKICPA, should consider this book as a good textbook and reference for their understanding of auditing to help them pass their professional examinations. The review questions and case studies can help them practice and understand the concepts and examination requirements. In addition, questions from past professional examinations are also adapted and included in each chapter for students’ practice and understanding.

About the Author

Dr. Peter Lau Ph. D, MBA, B. COMM, ATIHK, CMA, CA, FCPA

Dr. Peter Lau is Associate Dean of the School of Business and BBA Programme Director at the Hong Kong Baptist University (HKBU) where he has been a faculty member since 1987. He is an independent Non-executive Director of Hanison Construction Holdings Limited, a publicly-listed entity on the Stock Exchange of Hong Kong. He received a Bachelor of Commerce (Summa Cum Laude) in accounting from Saint Mary's University, an M.B.A. from Dalhousie University, and a Ph. D. in accounting from the Chinese University of Hong Kong (CUHK). Dr. Lau is also a Chartered Accountant (Canada), a Certified Management Accountant (Canada), a Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA), and an Associate of the Taxation Institute of Hong Kong.

Dr. Lau has more than 25 years of experience in teaching both graduate and undergraduate degree courses and conducting workshops, revision courses and examination assistance seminars for various auditing papers of the Association of Chartered Certified Accountants (ACCA) and HKICPA examinations. He has been conducting Final Examination (FE) revision courses and marked the FE of HKICPA's Qualification Programme (QP) for many years. He has been serving or previously served as external examiner for various accounting programmes of the University of Hong Kong, the Open University of Hong Kong and the United International College of the Beijing Normal University and HKBU (UIC). He was also an examiner of Module C of HKICPA’s Qualification Programme. Dr. Lau has published over 30 journal articles and he is the co-author of Hong Kong Auditing, Intermediate Financial Reporting: An IFRS Perspective and Financial Accounting: Including International Financial Reporting Standards.

Mr. Nelson Lam BBA(Hons), MBA, MSc, ACA, ACIS, ACS, CFA, CPA(AUST), CPA(US), FCCA, FCPA(Practising), FHKIoD, MHKSI, MSCA

Mr. Nelson Lam is named as one of the most popular consultants and speakers in International and HK auditing and financial reporting standards. He is currently a practising accountant with his own professional firms in providing financial reporting, assurance and consultancy services to listed and private companies of different countries. Since 2005, he has been involved in over 400 consultancy projects, seminars and conferences relating to auditing and financial reporting standards in HK and other Asian cities. With MBA degree from the HK University of Science and Technology, MSc degree in finance from the CUHK and BBA (Hons) degree in accounting from the HKBU, he is also a member of several HK, UK and US professional bodies. He actively serves the profession and community and is currently the President of the Society of Chinese Accountants and Auditors, the Chairman of Accounting Development Foundation Limited and the Council Member of the HK Institute of Certified Public Accountants.

Mr. Lam is External Assessor in the examination papers of the HKICPA's QP in Module A "Financial Reporting" (2004 - Present) and Module C "Auditing and Information Management" (2001 - 2004) and Master Workshop Facilitator (2000 - 2008). In recognition of his contribution to the professional examination, HKICPA presented him with "Master Workshop Facilitator Award" in 2004 and 2007. In 2001, one of his real-life cases won the Championship in an accounting case competition, which consisted of entries from professors of different universities and industry professionals, and was collected in the book, Accounting Cases in Hong Kong. He is also the co-author of several accounting and auditing books, including Financial Accounting: Including International Financial Reporting Standards and Intermediate Financial Reporting: An IFRS Perspective, and they are published in Singapore and widely used by university faculty members and industry professionals in HK, Singapore, South Korea, Taiwan as well as other Asian and European cities.