Hong Kong Auditing: Economic Theory and Practice (Paperback)Ferdinand A. Gul (author)
Paperback Published: 15/07/2007
- Not available
Over the years auditing has developed into a specialized function with complex ethical, legal and economic implications. The role of the auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international centre for finance and business. However, a series of corporate scandals that emerged in 2001-02 in the United States such as Enron and WorldCom underscore the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. This second edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full range of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts which may be applicable in all aspects of an audit is discussed. By utilizing many graphics, tables and interesting cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university and accounting professional examinations. At the end of each chapter there are dozens of exercises, cases, discussion questions for the benefit of teachers, students and life-long learners.
Publisher: City University of Hong Kong Press
Dimensions: 260 x 185 mm
Edition: 2nd Revised edition
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