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Corporate Control and Governance

C/B/2057. Audit quality control in Hong Kong

WORDS:
2400
DATE:
2009
PRICE:
29.99 GBP

The paper looks at the efficiency of the audit quality control policies in Hong Kong highlighting the importance of audit professionals’ education and accreditation, and the need for their monitoring. Factors affecting the quality of audit in Hong Kong are identified including the ‘guanxi’ relationship, the ownership structure of companies, etc. Conclusions are made about the issues of corporate governance in Hong Kong.

 

KEYWORDS: Audit quality control, Hong Kong, corporate governance, quanxi,

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