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Accounting & Finance Accounting
Certificate for Module (ACCA Professional Examinations Preparatory Programme – Audit and Assurance)
證書(單元 : 特許公認會計師公會專業考試備試課程—審計與鑑證)
CEF Reimbursable Course
- Course Code
- AC128A
- Application Code
- 2245-AC128A
- QF Level
-
Financial assistance
Close QF Level panel
Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.
- Credit
- 6
- Study mode
- Part-time
- Start Date
- To be advised
- Next intake(s)
- Every March (For June Exam) and September (For December Exam)
- Duration
- 3 months
- Language
- English
- Course Fee
- HK$3,300
- Enquiries
-
2867 84872861 0278
Today and Upcoming Events
It is a CEF Reimbursable programme!
Details of the next intake (March 2025) will be announced in due course. Please stay tuned and thank you for your support.
下期課程（2025年3月開課）之詳情，將於稍後公佈。多謝支持！
Programme Overview
Highlights
The programme aims to prepare students for the ACCA Audit and Assurance Examination. It provides students with knowledge of the auditing process and the concepts which are required in the practice of audit and assurance. Also, it equips students with the technical skills required to exercise professional judgement, to develop audit procedures, and to form an opinion on the financial report based on the audit evidence obtained.
Programme Details
On completion of the programme, students should be able to
1. explain the concept of audit and assurance and the functions of corporate governance;
2. assess audit risks and plan an audit of financial statements;
3. describe and evaluate internal controls;
4. describe the scope, role and function of internal audit;
5. identify and describe the work and evidence obtained by the auditor; and
6. explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and be reflected in the auditor’s report.
Syllabus(1) Audit framework and regulation • The concept of audit and other assurance engagements • External audits • Corporate governance • Professional ethics and ACCA’s Code of Ethics and Conduct
(2) Planning and risk assessment • Obtaining, accepting and continuing audit engagements • Objective and general principles • Assessing audit risks • Understanding the entity and its environment and the applicable financial reporting framework • Fraud, laws and regulations • Audit planning and documentation
(3) Internal control • Systems of internal control • The use and evaluation of systems of internal control by auditors • Tests of controls • Communication on internal control • Internal audit and governance and the differences between external audit and internal audit • The scope of the internal audit function, outsourcing and internal audit assignments
(4) Audit evidence • Assertions and audit evidence • Audit procedures • Audit sampling and other means of testing • The audit of specific items • Automated tools and techniques • The work of others • Not-for-profit organisations
(5) Review and reporting • Subsequent events • Going concern • Written representations • Audit finalisation and the final review • The Independent Auditor’s Report
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Assessment
One 3-hour examination with scenario/case-based questions. Questions can cover any areas of the syllabus.
Attendance Requirement
At least 70%
Award
Upon successful completion of the programme and achieve 70% of attendance, students will be awarded within the HKU system through HKU SPACE "Certificate for Module (ACCA Professional Examinations Preparatory Programme – Audit and Assurance)".
LEARNING PACKAGE (Inclusive)
| Exam Kit | Intensive exam material including past paper analysis, techniques, revision approach and technical update. |
|---|---|
| Course Notes | Full coverage of exam syllabus, highlights of critical topics will be made by tutor. |
| Mock Paper and answer | Take home assignment and mock exam will be included, feedback will be given in lectures. |
STUDENT SUPPORT
| Audio Recording | Recording will be available if absent from classes with supporting document. |
|---|---|
| Tutor Support | Student can obtain full support from your tutor by email. |
| Study Room | Available to students at various Learning Centres of HKU SPACE. |
| Study Text | Special discount to students for BPP ACCA study text. |
| Interest-free instalment payment | Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for enrolment over HK$2,000. |
| Application Code | 2245-AC128A | Apply Online Now |
| Apply Online Now | ||
Modules & Class Details
Class Details
Before enrolment students should first register with ACCA (Tel: 2524 4988, http://www.accaglobal.com/hk/en.html) as a student member and check their eligibility to write the examination.
Special attention will be paid to past examination questions and examination techniques. Mock examinations will be set.
A detailed timetable will be emailed to students one week before class commences. If not, please email at accaepc@hkuspace.hku.hk
All courses are subject to sufficient enrolment. HKU SPACE reserves the right to make changes, when necessary.
September 2024 Intake - Audit and Assurance (Tentative Schedule)
Details of the next intake (March 2025) will be announced in due course. Please stay tuned and thank you for your support.
下期課程（2025年3月開課）之詳情，將於稍後公佈。多謝支持！
- Venue: Island East Campus/Fortress Tower Learning Centre
- The class schedule is tentative. We reserve the right to make changes.
- While we will try to minimise any timetable changes, please note that issues of lecturer and room availability may sometimes make these unavoidable.
- If you are applying to / have enrolled for more than one programme/course with HKU SPACE, please check to ensure that there are no scheduling conflicts before submitting your application.
- HKU SPACE reserves all rights to make revisions or alternations to the course venue, schedule, content, tutor or other details if necessary.
- 香港大學專業進修學院保留一切權利按需要更改課程的上課地點、時間、內容、導師或其他細節。
Fee & Entry Requirements
Fee
- Course Fee : HK$3,300 (not including textbook, however, lecture notes will be provided)
Entry Requirements
Applicants shall have:
I. gained in the HKDSE Examination Level 2 or above in 5 subjects including English Language and Mathematics; or
II. a) gained in the HKALE Grade E in 2 AL subjects; and
b) gained in the HKCEE Grade C or above in 3 subjects including English Language and Mathematics
Applicants must check with ACCA that they meet ACCA requirements to take the ACCA Audit and Assurance Examination.
Applicants with other qualifications will be considered on individual merit.
Applications will be accepted on a first-come, first-served basis. Online enrolment is preferred.
CEF
- The CEF Institution Code of HKU SPACE is 100
| CEF Courses | ||
|---|---|---|
| Certificate for Module (ACCA Professional Examinations Preparatory Programme - Audit and Assurance) 證書 (單元：特許公認會計師公會專業考試備試課程 - 審計與鑑證) |
||
| COURSE CODE 33C157128 | FEES $3,300 | ENQUIRY 2867-8487 |
|
Continuing Education Fund This course has been included in the list of reimbursable courses under the Continuing Education Fund. |
Certificate for Module (ACCA Professional Examinations Preparatory Programme – Audit and Assurance)
|
Apply
Online Application Apply Now
Application Form Download Application Form
Enrolment MethodOnline Enrolment
HKU SPACE provides 24-hour online application and payment service for students to apply to selected award-bearing programmes and to enrol in most open admission courses (courses enrolled on a first come, first served basis) via the Internet. Applicants may settle the payment by using either "PPS by Internet" (not available via mobile phones), VISA or Mastercard online. Online WeChat Pay, Online AliPay and Faster Payment System (FPS) are also available for continuing enrolment in the same programme, if online service is offered.
For first time enrolment
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Complete the online application form
Applicant may click the icon
on the top right-hand corner of the programme/course webpage to make online application, and then follow the instructions to fill in the online application form.
Some programmes/courses may admit by selection, and may require applicants to provide electronic copy of any required documents (e.g. proof of qualification) as indicated on the programme/course webpage. Only file format in doc, docx, jpg and pdf are supported. -
Make Online Payment
Pay the application or programme/course fees by either using:
"PPS by Internet" - You will need a PPS account and a PPS Internet password. For information on how to open a PPS account and how to set up a PPS Internet password, please visit http://www.ppshk.com.
*Credit Card Online Payment - Course fees can be paid by VISA or Mastercard including the “HKU SPACE Mastercard”.
* HKU SPACE Mastercard cardholders who wish to enjoy 10-month interest free instalment scheme must pay their tuition fees in person at any of our HKU SPACE Enrolment Centres.
To know more about first-time online application/enrolment and payment, please refer to the user guide of Online Application / Enrolment and Payment:
For continuing enrolment in the same programme
Selected programmes offer online continuing enrolment service. Programme staff will inform students if they offer this service and offer further enrolment details.
Online Payment can be made via "PPS by Internet" (not available via mobile phones), VISA or Mastercard, Online WeChat Pay, Online AliPay and Faster Payment System (FPS)
In Person / Mail
For first time enrolment
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For first come, first served short courses, complete the Application for Enrolment Form SF26 and bring or post the completed form(s), together with the appropriate application/course fee(s) and any required supporting documents to any of the HKU SPACE enrolment centres.
[Download Enrolment Form SF26] -
Award-bearing and professional courses may require other information. Forms are usually available at the enrolment centres or on request from programme staff. Bring or post the completed form(s), together with the appropriate application/course fee(s) and any required supporting documents to any of the HKU SPACE enrolment centres.
For continuing enrolment in the same programme
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The standard ‘Enrolment/Payment Slip’ is designed for students of award-bearing programmes or remaining programmes in a suite of programmes requiring continuing enrolment and it applies to most programmes.
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Students should complete the “Enrolment/Payment Slip” which will be made available by relevant programme staff and return the slip to any HKU SPACE enrolment centre or post it to the relevant programme staff with appropriate fee payment.
Please refer to available Payment Methods for fee payment information. If you are in doubt about the procedures, please check the individual course details, or contact our programme staff or enrolment centres.
Please note the followings for programme/course enrollment:
- To make an application online, you will need a computer with connection to the Internet and a web browser with JavaScript enabled. Google Chrome is recommended.
- Applicants should not leave the online application idle for more than 10 minutes. Otherwise, applicants must restart the application process.
- Only Early Bird Discount is supported for Online Applicants (Application). To enjoy other types of discount, please visit one of our enrolment centres.
- During the online application process, asynchronous application and payment submission may occur. Successful payment may not guarantee successful application. In case of unsuccessful submission, our programme staff will contact you shortly.
- Applicants are reminded that they should only apply for the same programme/course once through counter or online application.
- For online enrolment, a payment confirmation page would be displayed after payment has been made successfully. In addition, a confirmation email would also be sent to your email account. You are advised to keep your payment confirmation for future enquiries.
- Fees paid are not refundable except as statutorily provided or under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment).
- If admission is by selection, the official receipt is not a guarantee that your application has been accepted. We will inform you of the result as soon as possible after the closing date for application. Unsuccessful applicants will be given a refund of programme/course fee if already paid.
Disclaimer
The School provides a platform for online services for a selected range of products it offers. While every effort is made to ensure timeliness and accuracy of information contained in this website, such information and materials are provided "as is" without express or implied warranty of any kind. In particular, no warranty or assurance regarding non-infringement, security, accuracy, fitness for a purpose or freedom from computer viruses is given in connection with such information and materials.
The School (and its respective employees and subsidiaries) is not liable for any loss or damage in connection with any online payments made by you by reason of (i) any failure, delay, interruption, suspension or restriction of the transmission of any information or message from any payment gateways of the relevant banks and/or third party merchants for processing credit/debit/smart card or other payment facilitation mechanism; (ii) any negligence, mistake, error in or omission from any information or message transmitted from the said payment gateways; (iii) any breakdown, malfunction or failure of those gateways in effecting online payment service or (iv) anything arisen out of or in connection with the said payment gateways, including but not limited to unauthorised access to or alternation of the transmission of data or any unlawful act not permitted by the law.
1. Cash, EPS, WeChat Pay Or Alipay
Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.
2. Cheque Or Bank draft
Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and applicant’s name. You may either:
- bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
- or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying “Course Application” on the envelope. HKU SPACE will not be responsible for any loss of personal information and payment sent by mail.
3. VISA/Mastercard
Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.
4. Online Payment
Online application / enrolment is offered for most open admission courses (enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, new and continuing students of award-bearing programmes with available online service, they may also pay their course fees by Online WeChat Pay, Online Alipay or Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment for details.
Notes
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If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolment Centres and avoid making cheque payment under this circumstance.
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Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque, FPS or PPS by Internet will be reimbursed by a cheque, and fees paid by credit card will be reimbursed to the credit card account used for payment.
- In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
- Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
- HKU SPACE will not be responsible for any loss of payment, receipt, or personal information sent by mail.
- For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to “HKU SPACE” to any of our enrolment centres.
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