Auditing and Assurance in Hong Kong, ISBN: 9789888281466
Auditing and Assurance in Hong Kong
  • By (author) Peter Lau
  • By (author) Nelson Lam
  • By (author) Patrick Lau

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Brief Description

Auditing and Assurance in Hong Kong explains the practices of auditing and non-auditing engagements using the most updates International and Hong Kong Auditing Standards.

Key Features:

  • Coverage of latest auditing and assurance standards, including three chapters on audit of summary financial statements, special purpose financial statements, a single financial statement and a specific element, account or term of a financial statement
  • Numerous illustrative examples, figures and diagrams
  • Tailor-made illustrative flowcharts incorporated to help readers easily understand the complicated requirements of the professional standards
  • Real-life cases sources from companies listed on the Hong Kong Stock Exchange Limited
  • Inclusion of recent QP and ACCA exam questions

For Practitioners
Practitioners will find the concepts and explanations in this book useful in their daily work, and they can use the book as a guide in performing various audit and non-audit engagements. The examples and real-life cases from various sources should be a rich database for them to use for practical guidance and reference.

For Academics
Professors and lecturers teaching auditing and assurance should find this a good textbook for their undergraduate and postgraduate auditing courses. Each chapter of this book can serve a single topic, and the examples and real-life cases can enhance their sharing and presentation to be more practical and lively and stimulate students’ interest.

For Students
Students learning auditing in universities or taking professional examinations offered by professional accounting institutions, for example, ACCA and HKICPA, should consider this book as a good textbook and reference for their understanding of auditing to help them pass their professional examinations. The review questions and case studies can help them practice and understand the concepts and examination requirements. In addition, questions from past professional examinations are also adapted and included in each chapter for students’ practice and understanding.

Book Details
Pilot Publishing
Date of Pub.:
6th edition

Dr. Peter Lau is Associate Dean of the School of Business and BBA Programme Director at the Hong Kong Baptist University (HKBU) where he has been a faculty member since 1987. He is an independent Non-executive Director of Hanison Construction Holdings Limited, a publicly-listed entity on the Stock Exchange of Hong Kong. He received a Bachelor of Commerce (Summa Cum Laude) in accounting from Saint Mary's University, an M.B.A. from Dalhousie University, and a Ph. D. in accounting from the Chinese University of Hong Kong (CUHK). Dr. Lau is also a Chartered Accountant (Canada), a Certified Management Accountant (Canada), a Chartered Professional Accountant (Canada), a Certified Tax Advisor (Hong Kong), a Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA), and an Associate of the Taxation Institute of Hong Kong.

Dr. Lau has more than 27 years of experience in teaching both graduate and undergraduate degree courses and conducting workshops, revision courses and examination assistance seminars for various auditing papers of the Association of Chartered Certified Accountants (ACCA) and HKICPA examinations. He has conducted Final Examination (FE) revision courses and marked the FE of HKICPA's Qualification Programme (QP) for many years. He has been serving, or previously served, as external examiner for various accounting programmes of the University of Hong Kong, the Open University of Hong Kong and the United International College of the Beijing Normal University and HKBU (UIC). He was also an examiner of Module C of HKICPA’s Qualification Programme. Dr. Lau has published over 30 journal articles and he is the co-author of Hong Kong Auditing, Intermediate Financial Reporting: An IFRS Perspective and Financial Accounting: Including International Financial Reporting Standards.
Mr. Nelson Chi Yuen Lam  BBA(Hons), MBA, MSc, ACA, ACIS, ACS, CFA, CPA(US), CTA, FCCA, FCPA (AUST.), FCPA(Practising), FHKIoD, FTIHK, MHKSI, MSCA

Mr. Nelson Lam is named as one of the most popular consultants and speakers in International and HK auditing and financial reporting standards and is a practising accountant with his own professional firms in providing assurance, financial reporting, tax and consultancy services. Since 2005, he has been involved in over 600 consultancy projects, seminars and conferences relating to auditing and financial reporting standards in HK and other Asian cities. With MBA degree from the HK University of Science and Technology, MSc degree in finance from the CUHK and BBA (Hons) degree in accounting from the HKBU, he is also a member of several HK, UK and US professional bodies. He actively serves the profession and community and is currently the Chairman of Accounting Development Foundation Limited, the Past President and Council Member of the Society of Chinese Accountants and Auditors, the Council Member of the HKICPA, and Non-executive Director of Urban Renewal Authority.

Mr. Lam was External Assessor and Master Workshop Facilitator in the examination papers of the HKIPCA's Qualification Programme for many years. In recognition of his contribution to the professional examination, HKICPA presented him with awards in 2004, 2007 and 2009. One of his real-life cases won the Championship in an accounting case competition with entries from university professors in 2001, and was collected in the book, Accounting Cases in Hong Kong. He is also the co-author of several books, including Financial Accounting: Including International Financial Reporting Standards and Intermediate Financial Reporting: An IFRS Perspective which are published in Singapore and widely used by university faculty members and industry professionals in Greater China and Asian regions.

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Auditing and Assurance in Hong Kong, ISBN: 9789888281466  
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