Important
Notice

Resumption of CPD workshops and sports and recreation events

After having assessed the COVID-19 situation and our hygiene and cleaning practices, we are pleased to announce that both continuing professional development (CPD) workshops and sports and recreation events with a maximum of 30 participants will be gradually resumed with immediate effect.

 

We will closely monitor the situation to determine when it is appropriate to resume other events.

 

For the latest updates from the Institute please visit the COVID-19 – CPA Information Centre.


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Module 8 – Principles of Auditing

This module provides students with an understanding of the regulatory, legal and reporting framework of auditing in Hong Kong and an understanding of the basic principles of auditing.

 

Syllabus area Weight (%)

Describe and apply the professional standards and guidelines applicable to an audit 

5-15

Explain the nature and purpose of auditing 

5-15

Explain and analyse audit approach and planning 

25-35

Apply audit procedures to an audit 

 25-35

Prepare an auditor's report 

15-25

 

 For detailed syllabus and proficiency level of the learning outcomes, please click here.

 

 For Pilot Examination Paper of Module 8, please click here.

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