AC6541 - Auditing

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One semester
Course Offering Term*:
Semester B 2022/23, Summer 2023

* The offering term is subject to change without prior notice
Course Aims

    This course aims to introduce students to the audit practice environment and foundations for audit judgement as specified below:  

  1. provide knowledge of the regulatory, legal and reporting framework of auditing in Hong Kong;
  2. provide knowledge of basic principles, objectives and ethical requirements of auditing;
  3. develop analytical ability to identify risks in auditing;
  4. develop practical skills to conduct an audit, individually and with a team;
  5. develop communication skills for effective communication both in the written and verbal forms.

Assessment (Indicative only, please check the detailed course information)

Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
Detailed Course Information


Useful Links

Department of Accountancy