AUDIT WORKSHOP FOR HKSA 540 (REVISED) : AUDITING ACCOUNTING ESTIMATES AND RELATED DISCLOSURES (RERUN)

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 update on accounting and related 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 :-

  1. Provision for depreciation;
  2. Impairment of assets;
  3. Expected credit loss;
  4. Cash flow forecast; 
  5. 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 a basic understanding of HKSA 540 (Revised). 

The following video may be helpful: https://youtu.be/mNnxlUrGfKI  

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