Master Guide Module C: Business Assurance 2017
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Master Guides (HKCA)

Master Guide Module C: Business Assurance 2017

By Harvey Lam
HKCA Learning Media Limited February 2017

Specifications

ISBN-13
9789881292803
Publisher
HKCA Learning Media Limited
Publication
February 2017
Format
Paperback , 400 pages
Jurisdiction
Hong Kong ? Countri(es) for reference only

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

Table of Contents

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

About the Author

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.

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