Hong Kong Auditing

Hong Kong Auditing
Author: Ferdinand A. GUL
Publisher: City University of HK Press
Total Pages: 843
Release: 2007-07-01
Genre: Business & Economics
ISBN: 9629371413

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. Published by City University of Hong Kong Press. 香港城市大學出版社出版。

Hong Kong Auditing

Hong Kong Auditing
Author: Ferdinard A. GUL
Publisher: City University of HK Press
Total Pages: 940
Release: 2014-10-13
Genre: Business & Economics
ISBN: 9629372347

Over the years auditing has developed into a specialised function with complex ethical, legal and economic implications. The role of auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international financial and business centre. The financial crises and accounting scandals reported in recent years, which led to economic meltdowns and massive loss in capital resources across the globe, highlights the vital role of auditors as gatekeepers and the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. The third edition is thoroughly revised to take into account the new Companies Ordinance (Chapter 622, effective 2014) and Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services (updated June 2014), and numerous developments of a full range of auditing topics since the previous edition, including: Auditors legal duties and liabilities Auditor quality Auditors ethical behaviour Corporate governance Statistical sampling Pitfalls in computerisation of accounting services Use of computer-assisted-audit-techniques (CAATs) Audit reporting Auditing standards Along with recent development of the profession and cutting-edge research findings, this book boldly draws on economic theories to explain aspects of auditing. Certain economic concepts that are applicable to all aspects of an audit are addressed for students and practitioners alike. By utilising graphics, tables and intriguing cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university studies, practical training and professional accounting examinations. At the end of each chapter, there are dozens of exercises, cases and discussion questions for the benefits of teachers, students and life-long learners. Published by City University of Hong Kong Press 香港城市大學出版社出版

The Future of Auditing

The Future of Auditing
Author: David Hay
Publisher: Routledge
Total Pages: 77
Release: 2019-06-20
Genre: Business & Economics
ISBN: 1351105469

The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

External Quality Audit

External Quality Audit
Author: Mahsood Shah
Publisher: Elsevier
Total Pages: 309
Release: 2013-03-14
Genre: Education
ISBN: 1780633165

Whilst external quality audits have been in place for more than a decade in some countries, limited research exists on the extent to which such audits have been effective in improving systems and processes for quality assurance in higher education institutions, and the extent to which such audits have improved academic standards, outcomes and student experience. External Quality Audit looks at the experience of countries where external quality audits have been established by governments, and provides analyses of their effectiveness in improving quality assurance in universities and other higher education institutions. - Brings together the experience of academics and administrators in higher education institutions - Examines international experience on the extent to which external quality audits have improved quality assurance at national, institutional and faculty levels - Gives perspective from a variety of higher education institutions

An Introduction to Financial Accounting

An Introduction to Financial Accounting
Author: Andrew Thomas
Publisher:
Total Pages: 596
Release: 2002
Genre: Business & Economics
ISBN:

This is an introductory level text for students undertaking accounting or business studies that offers a foundation to financial accounting. An interactive approach has been adopted to integrate the theory with practical situations.

The Big Four and the Development of the Accounting Profession in China

The Big Four and the Development of the Accounting Profession in China
Author: Paul Gillis
Publisher: Emerald Group Publishing
Total Pages: 362
Release: 2014-02-21
Genre: Business & Economics
ISBN: 1783504862

This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.

Accounting Irregularities in Financial Statements

Accounting Irregularities in Financial Statements
Author: Benny K. B. Kwok
Publisher: Gower Publishing, Ltd.
Total Pages: 240
Release: 2005
Genre: Business & Economics
ISBN: 9780566086212

Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. This book provides an in-depth practical reference for those professionals who need to understand, prevent and combat against accounting irregularities in financial statements.