In this workshop, the importance of audit documentation is explained and its role in the whole audit engagement is analysed. The contents and format of audit documentation reveals the quality of audit conducted, evidence of work performed and justification of professional judgments made. Audit documentation also serves as crucial defence when independent auditors are being challenged for committing professional negligence. Audit documentation can be viewed as a detail record that links up the whole audit process, starting from preliminary engagement activities all the way to drawing audit conclusion and reporting.
Key topics covered:
Reference will be made to the following Auditing Standards:
Clarence Choi is a professional accountant and member of three renowned professional accountancy bodies. He has over 15 years experience in external and internal audit plus over 12 years teaching experience in auditing and accounting related subjects. Over the past years, he routinely conducted various lectures in HKU SPACE, including bachelor degree program. He has previously lectured the subject Advanced Audit and Assurance in revision program course of CPA Australia launched through HKU SPACE. Recently, he serves as speaker for CPA Australia's CPD event on several sessions of Audit Essentials. He is also a technical consultant of a long established local CPA firm.
This workshop is suitable for public practitioners, independent auditors, internal auditors, and accountants who want a greater understanding on how independent auditors record their work.