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Professional Level – Business Assurance
4 sections available · 22 chapters available
Free Professional Level – Business Assurance revision notes for HKICPA QP (Hong Kong CPA) students. Each chapter covers a key topic with worked examples and practice prompts you can take straight into the thinka app.
Perform Assurance Engagements
Client and engagement acceptance procedures
Quality management considerations
Planning and risk assessment
Audit documentation
Materiality
Audit methodologies
Audit procedures
Confirmation procedures and alternatives for non-reply confirmations
Using the work of others
Audit evidence
Completion procedures
Concluding and reporting
Audits of group financial statements (including the work of component auditors)
Other assurance engagements
Sustainability assurance engagements
Professional Standards and Guidance Applicable to Assurance Engagements
Ethical standards, legislation and professional guidance
Professional skepticism and fraud consideration
Anti-Money Laundering and Counter-Terrorist Financing requirements
The Importance of Corporate Governance and Risk Management
Corporate governance practices
Risk management practices
Evaluate and Advise on Computerised Business Systems and IT Controls
Computerised business systems
Information technology controls
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