Auditing kap014-3 - hong kong - identify the key


Assessment 1

Assessment tasks (adapted from the University's unit specification)

This unit is assessed through (1) Coursework and (2) Written examination.

The first assessment (Coursework) is a research study on a current issue in auditing. This assessment forms 40% of the total assessment weighting for this unit.

If you require further information and help on what is expected of you for each assessment task then consult your unit tutor. If you want more general help with preparing for assessments then visit PAD web site at https://lrweb.beds.ac.uk/pad or their BREO site which provides access to a range of relevant additional on-line resources.

As stated on the UIF the first assessment is a research study on a current issue in auditing. Students need to prepare a report of about 3,000 words on the following topic:

"Since the introduction of the Corporate Governance Code in 2005, the Hong Kong Exchanges and Clearing Limited (the Exchange) has updated the Code to keep pace with the evolving nature of corporate governance in an effort to maintain high standards. Among other things, changes introduced over the past couple of years add emphasis to the risk management function, clarify the accountability of the board and management, and strengthen the guidelines for environmental, social and governance (ESG) reporting."

Required: Identify the key developments in Corporate Governance in Hong Kong and critically analyse its fitness-for-purpose in 2017, reaching a conclusion.

The group presentations will be made in class during the weeks indicated by your local lecturer. Late work is not accepted, and will be deemed a fail and graded G (0) (no work submitted).

Working to deadlines is an important life-skill and we would encourage you to develop appropriate practices.

If you believe that you are likely to miss a deadline because of extenuating circumstances you should apply to the University for an extension (please contact your Programme Manager for details). Your application should be accompanied by documentary evidence of your extenuating circumstances. Please note that lecturers are not able to extend published deadlines.

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