The workshop will focus on HKSA 300 The Auditor's Responses to Assessed Risks and make reference to HKSA 315(Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the entity and its environment, HKSA 250 Consideration of Laws and Regulations in an Audit of Financial Statements and HKSA 570 (Revised) Going Concern. Case study relating to valuation of inventory and going concern applicability will also be discussed to reinforce attendants' understanding of risk factors involved and how auditors respond.
Key topics covered:
Clarence Choi is a professional accountant who has over 15 years experience in external and internal audit. He has over 12 years teaching experience on professional accounting related subjects. He is an adjunct lecturer of HKU SPACE and routinely conducts various lectures in the institute, including bachelor degree program. He has lectured the subject Advanced Audit and Assurance in revision program course of CPA Australia launched through HKU SPACE. He is also a technical consultant of a long established local CPA firm.
This workshop is suitable for public practitioners, internal auditors, accountants and individuals seeking to enhance their knowledge in engaging with independent auditors.