Ecommerce_ AA_Chapter_51

Ecommerce_ AA_Chapter_51 - Chapter 51 E-commerce and...

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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 1 Chapter 51 E-commerce and Financial Statement Audit
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 2 Agenda 1. Practice Note 1013 2. Skills and Knowledge 3. Knowledge of the Business 4. Audit Materiality 5. Risk Assessment 6. Internal Control Considerations 7. Audit Evidence
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 3 1. Practice Note 1013 “Electronic Commerce – Effect on the Audit of Financial Statements” Provides guidance to the auditor when he audits the financial statements of an entity engaged in e-commerce
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 4 2. Skills and Knowledge The auditor should ensure: that audit team members have the competence to perform the audit before accepting or continuing the engagement;
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This note was uploaded on 12/21/2010 for the course ACCT 410 taught by Professor Sallyli during the Fall '10 term at Hong Kong Shue Yan.

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Ecommerce_ AA_Chapter_51 - Chapter 51 E-commerce and...

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