ADVANCED ASSURANCE AND ATTESTATION
2018/2019, Semester 1
School of Business (Accounting)
Modular Credits: 4
After completing this module, you would be able to gain:
1. In-depth knowledge and techniques involved in several specialized assurance and attestation
2. Broader career perspectives in the accounting and auditing professions.
3. Understanding of the importance of audit quality and the psychological biases that may be present
when making professional judgments.
4. Opportunities to interact and discuss with other students to discover, learn and assimilate knowledge,
refine skills and apply your knowledge in problem solving.
5. Through case tutorials and case project, examine complicated issues and ethical or technical dilemma
faced by auditors in the profession.
FNA3121 or ACC3603
(One 3-hour class lecture weekly)
13 Aug 2018
20 Aug 2018
Audit in China
27 Aug 2018
Audit of Accounting Estimates,
Fair Value & Derivative Instruments
3 Sep 2018
Capital Market Engagements (IPO/CF/M&A Due Diligence)
Tutorial Presentation 1 (Forensic Acc & China)
10 Sep 2018
Special Purpose Engagements (I)
Tutorial Presentation 2 (Fair Value Audit)
17 Sep 2018
Special Purpose Engagements (II)
Tutorial Presentation 3 (Misc)
1 Oct 2018
Class Discussion: Espirito Santo Saga & issues relating to tax havens and the regulation of mixed financial conglomerates.
Tutorial Presentation 4 (Capital Markets & Special Purpose Engagements)
8 Oct 2018
Materiality & Sampling
15 Oct 2018
Tutorial Presentation 5(Materiality & Sampling)
22 Oct 2018
Group Audit (II)
Submission of Group Project (details to be provided later)
29 Oct 2018
Enhanced Auditor Reporting
Tutorial Presentation 6 (Group Audit)
5 Nov 2018
Developments in the auditing profession: Outsourcing, data analytics & new technology
Tutorial Presentation 7 (Enhanced Auditor Reporting)
12 Nov 2018
Group Project Presentation
Depending on which year/semester you did ACC 3603, you may or may not have done some of the sub-topics.
Class participation (Individual)
Students who have passed FNA3128 or ACC3613 are not allowed to take ACC4615.
Workload Components : A-B-C-D-E
A: no. of lecture hours per week
B: no. of tutorial hours per week
C: no. of lab hours per week
D: no. of hours for projects, assignments, fieldwork etc per week
E: no. of hours for preparatory work by a student per week