Important
Notice

CPD and sports and recreation events

 

In view of the stable coronavirus situation in Hong Kong, face-to-face events, both continuing professional development and sports and recreation, will resume from 2 July 2020 (Thursday).

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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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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