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

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

#DEC AT element.

Final examination:

Students will be assessed via an open-book exam their understanding of concepts learned in class, textbooks and their ability to apply subject-related knowledge.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course.