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 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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