The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' practical application of HKSA through examining key areas and common mistakes with plenary instruction, case studies and practical guidance on relevant application. The workshop will cover: - General audit concepts
- Risk-based audit and general audit procedures
- Audit planning and risk assessment
- Audit procedures on selected items and account balances
- Auditing of accounting estimates, the work of others, group financial statements and other complex areas
- Evaluation and reporting
- Review of financial statements
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