Master Guide Module C: Business Assurance 2017

Author: Harvey Lam
Publisher: HKCA Learning Media Limited
ISBN: 9789881292803
Published In: February 2017
Format: Paperback , 400 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

Aims of the Master Guide:

The primary aim of this Master Guide is to provide a simplified but comprehensive approach to prepare for HKICPA’s Qualification Programme Module C Business
Assurance, Final Examination and PC Examination.

It is intended for those with little or no knowledge of auditing. Having said that, some knowledge of accounting, financial reporting and Hong Kong Companies Ordinance would be an advantage.

This Master Guide has been designed to serve:

As study text for candidates to understand the subject matter and syllabus requirements in a more efficient and effective manner
As reference material to be brought to the examination hall

Highlight of this Master Guide:

Takes account of all the Hong Kong Standards on Auditing up to June 2016
Provides linkages to Hong Kong Financial Reporting Standards
Follows a logical sequence through the audit cycle
Includes mindmaps, flowcharts and diagrams and makes use of tabular presentation to enhance learning process and facilitate efficient referencing during the exam
Mnemonics are used to help capture key concepts
Provides mapping to the syllabus and learning pack chapters

1 Fundamentals of Audit Engagements 1
2 Preliminary Engagement Activities 18
3 Audit Planning and Risk Assessment 50
4 Responses to Risk of Material Misstatements 88
5 Fraud 115
6 Consideration of Laws and Regulations and Litigation and Claims 129
7 Accounting Estimates and Fair Value 139
8 Using the Work of Others 151
9 Related Party Transactions 170
10 Opening Balances and Comparatives 182
11 Group Audit 193
12 Communication between Auditor and Management 206
13 Auditor’s Report 227
14 Audit Finalisation 255
15 Other Services and Engagements 278
16 Corporate Governance 301
17 Information Technology 323
Index 351

Harvey Lam Pui-Sum

BA (1st Hon), MSc (Distinction), CPA (Practising), ACA

Harvey is currently a full-time lecturer at HKCA Learning Media Limited, lecturing on auditing, financial reporting and corporate governance subjects for HKICPA’s Qualification Programme and ACCA.

Graduated from the UK, Harvey holds a Bachelor’s degree with First Class Honours and a Master’s degree with Distinction in Accounting and Finance, and was the prize winner in both of his undergraduate and postgraduate degrees as the best performer.

Harvey has worked in one of the ‘Big Four’ firms in Hong Kong as an auditor for more than 7 years, and has accumulated extensive practical experience in dealing with issues in auditing and financial reporting. Harvey is a member of the HKICPA and ICAEW and is a PC holder to provide assurance and accounting services to his portfolio of clients.