Hong Kong Auditing: Economic Theory and Practice

This third edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full ange of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts, which may be applicable in all aspects of an audit, are addressed.