The Society offers the following training workshop for audit juniors to strengthen their knowledge on audit principles as well as practical skills and to enhance their application of technical knowledge and soft skills in their audit assignments. The contents of the course are summarized as follows:

Lesson 1 (7 May 2016)

1. What is an audit ?
2. How to read the land search, bank confirmations and other relevant documents?
3. Audit files and opening balances.
4. Practical issues when starting an audit
5. Audit Planning, Risk Assessment and Materiality
6. Sampling and Audit Documentation
7. Code of Ethics
8. Case Studies

Lesson 2 (21 May 2016)

1. Audit Methodologies
2. Audit Evidences
3. Test of Controls and Substantive Testing
4. Specific procedures for different items in the Statement of Financial Position
5. Analytical Procedures – how to use trend analysis
6. Requirement of audit adjustments
7. Practical Questions to ask during audit fieldwork
8. Case Studies

Lesson 3 (28 May 2016) (4 June 2016)

1. Use of external confirmations
2. How to write the Written Representation Letter
3. Review on Subsequent Event
4. Review on Going Concern Status
5. Related Parties
6. Practical Matters before issuing the Independent Auditor’s report
7. Independent Auditor’s Reports
8. New Companies Ordinance Requirements
9. Case Studies

證書:出席滿兩堂或以上的學員，將可獲發CPD證書。

研討會以先到先得形式於網上報名。

如為正式會員之僱員報名，建議於「正式會員之名稱」一欄上填寫中文姓名，以便系統認證。