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Technical articles

Common deficiencies in auditing issuers’ accounting for convertible bonds

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December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
Q&A with a PAIP

Dickson Sin

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July 2023 Issue
Dickson Sin, Director – Auditing Methodologies, Audit at Grant Thornton
Audit
PAIP
Business

Five unique career paths for accountants

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April 2024 Issue
A Plus talks to Institute members in five specialized areas, highlighting a diverse range of career opportunities
Accounting profession
Career development
Digital transformation
Entrepreneurial
Forensic accounting
IT audit
Specialism
Sustainability
Second opinions

How can audit data analytics generate value for organizations?

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May 2021 issue
Experts chime in on the latest topics in accountancy and business
Audit
Data analytics
How to

How to enhance your internal audit function

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April 2022 issue
Helen Li FCPA, President of The Institute of Internal Auditors Hong Kong and Group Chief Auditor at The Bank of East Asia Limited, on the best and most efficient ways to enhance your internal audit function
Internal audit
How to

How to properly prepare audit documentation

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March 2022 issue
Linda Biek, the Institute’s Director of Compliance, on performing the right audit documentation
audit documentation
Q&A with a PAIP

Joann Chan

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January 2024 Issue
Joann Chan, Partner, Audit and Assurance at Crowe (HK) CPA Limited
Audit
Career
PAIP
Q&A with a PAIP

Kanice Ng

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October 2024 Issue
Kanice Ng, Senior Audit Manager at PKF Hong Kong Limited
Auditing
PAIP
Accounting

Key areas accountants should pay attention to in 2025

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2025 Issue 1
Accounting areas that Institute members should watch out for in the year ahead, from AI and professional development, to the CPA pipeline
Artificial Intelligence
Auditing
cybersecurity
Ethics
Financial reporting
Mainland opportunities
Professional development
Sustainability reporting
Talent management
Accounting

Ready for take off

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February 2019 issue
With PwC having completed the world’s first audit using a drone, what are the opportunities and challenges that large-scale deployment would create?
Audit
Technology
POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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