Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

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 13 - Business Assurance

This module develops the technical knowledge to enable students to apply auditing and assurance standards and guidance to carry out an assurance or statutory audit engagement.  The module also enables students to evaluate the risks a business faces and to advise on their business and control systems.  The module also addresses corporate governance, and how this impacts on management, assurance engagements and auditors’ responsibilities.

 

Syllabus area Weight (%)
Perform assurance engagements 65-75
Explain and analyse the professional standards and guidance applicable to assurance engagements 5-15
Explain the importance of corporate governance and risk management 5-15
Evaluate and advise on computerized business systems and controls  5-15

 

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

 

 Examination Pilot Paper will be available in due course.

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