Chapters in this book

1. Frontmatter i
2. Contents at a Glance vii
3. Detailed Chapter Contents ix
4. Preface xxiii
5. List of Illustrations xxv
6. Acronyms and Abbreviations xxxi
7. List of Relevant Standards on Auditing and Assurance in Hong Kong xxxv
8. 1. Development of the Auditing Profession 1
9. 2. Economic Theory of Auditing and the Development of Standards 29
10. 3. Rights, Duties and Liabilities of Auditors in Hong Kong 71
11. 4. Professional Ethics and Auditor Independence 125
12. 5. Audit Overview and Evidential Matter 161
13. 6. Risk Analysis and Materiality 225
14. 7. Control Risk Assessment 279
15. 8. Audit Sampling and Statistical Tests 345
16. 9. Auditing in an IT Environment 407
17. 10. Auditing Transactions and Account Balances 481
18. 11. Auditing the Revenue and Receipts Cycle 511
19. 12. Auditing the Purchases and Payments Cycle 563
20. 13. Auditing the Production Cycle 609
21. 14. Auditing the Payroll and Personnel Cycle 653
22. 15. Auditing Other Assets, Equities and Liabilities 687
23. 16. Profit and Loss Disclosures and Completing the Audit 737
24. 17. Audit Reporting Practices 779
25. 18. Internal and Operational Auditing 829
26. Glossary 857
27. Bibliography 871
28. Table of Cases 879
29. Table of Auditing and Accounting Standards 881
30. About the Authors 885
31. Index 887