This course is designed to expose students to current issues in auditing research.  Its focus is to familiarize students with the broad framework of the auditing process.  It will enable students to identify viable research proposal in auditing. More specifically, this course aims to:

1. provide knowledge of basic principles, objectives and ethical requirements of auditing;
2. develop a solid understanding of the auditing regulatory framework in the Asia-Pacific region;
3. provide a comprehensive and critical understanding of auditing research literature;
4. identify research opportunity in the Greater China area.