Audit qualityThomas TsangMay 10, 20191 min readRemember to keep the quality. Refer back to the requirements and assertions ascertained.
Enterprise valueIn business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...
Walk through in auditTo perform walk through in audit with the objective to ascertain the audit assertions. We need to understand the control or process in...
Fair value measurement after initial recognition of investment in equity instrumentsPer FRS 109, para 5.1.1, financial assets such as equity instruments shall be initially measured at fair value. And subsequently measured...
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