AC4342 - Auditing

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One Semester
Exclusive Courses:
Course Offering Term*:
Semester A 2023/24, Semester B 2023/24

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

The primary objective of this course is to provide students with knowledge of the regulatory, legal and reporting framework of auditing in Hong Kong as well as knowledge of basic principles, objectives and ethical requirements of auditing. Specifically, this course aims to develop students' analytical ability to identify audit risks and practical skills to conduct an audit individually and with a team. In addition, the course also aims to develop students' communication skills for effective communication both in the written and oral forms.

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

Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
# DEC AT element

Final examination [Open-book examination]:
Students understanding of concepts learned and ability to apply such concepts will be assessed via an open-book cumulative exam.

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. The passing mark is generally 50.
Detailed Course Information