Académique Documents
Professionnel Documents
Culture Documents
Criteria
FASB/ IASB
HKICPA
Communications
Client
with Outsiders
Testimony
Transaction
Data Observations
Competence Independence
Evaluation of
Evidence
Proper Conclusion
Audit Planning
Audit Execution
Audit Completion
AUDIT PROCESS
Audit Planning
AUDIT PROCESS
Audit Execution
Audit Completion
OBJECTIVE 1-2
Distinguish between
auditing and accounting.
Financial Corporate
reporting financing
Business
Taxation
assurance
1 - 42
REFERENCES
1. www.hkexnews.hk
2. www.hkicpa.org.hk/ebook/main.php
3. Appendix 1, Amended preface to Hong Kong
standards on quality control, auditing, review, other
assurance and related services pronouncements,
issued July 2012, HKICPA.