Audit workshop for HKSA 540 (Revised): Auditing Accounting Estimates and Related Disclosures (Rerun)
April 12, 2021
Suite 2602-03, 26/F BEA Tower, Millennium City 5
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.
CPD Hour : 2 Hours
The cases will cover:
- Provision for depreciation;
- Impairment of assets;
- Expected credit loss;
- Cash flow forecast;
- and even more.
Every attendant will be provided a notebook computer to practice the preparation of statement of accounting estimates and audit worksheets; including test of control and test of detail.
The attendants should have a basic understanding of HKSA 540 (Revised). The following video may be helpful – https://youtu.be/mNnxlUrGfKI