Assurance And Auditing

This course provides students with an in-depth understanding of key assurance concepts and methodologies, as well as the skills and attitudes needed to effectively and efficiently provide financial statements audits and other assurance services.

This course builds heavily upon the knowledge, skills and attitudes acquired in earlier courses. Among others, students are expected to apply concepts relating to the contracting framework (covered in AB1101 and AB1102), accounting measurement and disclosure (covered in AC2101), and risk management, control and ethics (covered in AC2103).