The purpose of this article is to provide candidates with a more detailed appreciation of matters pertinent to an auditor, focusing on the need for th...
Relevant to Paper FAU and ACCA Qualification Paper F8 (INT) and (UK)This article focuses on the audit of wages but many of the points made also apply ...
Can internal auditors be used to provide direct assistance to the external auditor for purposes of audit?Relevant to ACCA Qualification Papers F8 and ...
An important part of an external audit is the consideration by the auditor as to whether the client has complied with laws and regulations. It is imp...
Deferred tax is a topic that is consistently tested in Paper F7, Financial Reporting and is often tested in further detail in Paper P2, Corporate Repo...
Following the revisions to IFRS 3, Business Combinations, in January 2008, there are now two ways of measuring the goodwill that arises on the acquisi...
IFRS 3, Business Combinations was issued in January 2008 as the second phase of a joint project with the Financial Accounting Standards Board (FASB), ...
Performance appraisal requires good interpretation and a good understanding of what the information means in the context of the questionPerformance ap...
Relevant to ACCA Qualification Paper F7The accounting topic of leases is a popular Paper F7 exam area that could feature to varying degrees in Questio...
Relevant to Papers F7 and P2With very few exceptions, all land in Hong Kong is owned by the Government and leased out for a limited period. It does no...