Navigating the New Auditing Era (Hong Kong)

Join us in Hong Kong for a free webinar explaining why auditors must move beyond checklists to adopt a proactive fraud lens perspective—and what this means for management and board-level disclosures.

12:30 - 14:00

Date: 13 May 2026

The auditing landscape is undergoing a fundamental transformation. With ISA 315 (2019) already in place and the upcoming effective dates for ISA 240 (Fraud) and ISA 570 (Going Concern) on 15 December 2026, the "standard" audit is a thing of the past.

The expanded standards demand granular risk assessment and a forensic mentality. Veteran expert KC Cheng will explain why auditors must move beyond checklists to adopt a proactive fraud lens perspective—and what this means for management and board-level disclosures.

Key Discussion Points

  • The Volume Shift: Why the new standards are significantly larger and what this means for audit depth.
  • Fraud Lens & Management Override: Moving beyond sampling to forensic-style testing, with focus on management override of controls.
  • Going Concern - Heightened Evidence: Under ISA 570, management's burden of proof has increased, requiring stronger evidence and deeper auditor analysis.
  • Strategic Impact on the Board: What INEDs, board members, CFOs and management must understand about their evolving relationship with auditors, transparency in reporting, and group audit implications across subsidiaries.

Speaker: Mr. KC Cheng FCA

CPD units: 1.5

Fee: Free ($50 for CPD Certificate Admin fee)

Language: Chinese

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