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:
- Auditor's legal duties and liabilities
- Auditor quality
- Auditor's 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.
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