AUDIT WORKSHOP FOR HKSA 540 (REVISED) : AUDITING ACCOUNTING ESTIMATES AND RELATED DISCLOSURES
ABOUT THE FACILITATOR
Mr. Steve Chung, CPA (Practising), MACC
Mr. Steve Chung is a practising CPA with more than thirty years of experience in auditing and accounting fields as well as a writer of technical subjects. He is specialised in technical update on accounting and related subjects. He had published the following e-books:
- [x] Sample Reporting Documents Series;
- [x] Sample Auditor’s Reports; and
- [x] Practical Reference for various auditing standards.
HKSA 540 (Revised) is a demanding auditing standard for a tricky audit procedure. At this workshop, the facilitator quotes practical cases to demonstrate how to comply with the standard with affordable cost and effort.
The cases will cover :-
- Provision for depreciation;
- Impairment of assets;
- Expected credit loss;
- Cash flow forecast;
- and even more.
Every attendant will be provided with a notebook computer to practice the preparation of statement of accounting estimates and audit worksheets; including test of control and test of detail.
**Pre-requisition: The attendants should have basic understanding of HKSA 540 (Revised).
The following video may be helpful: https://youtu.be/mNnxlUrGfKI