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.