Page 138 - SYU Prospectus

Shue Yan University Prospectus 2021-22

ACCT 401 Financial Statements and Business Valuation
1 Term; 3 Credits
This course aims to equip students with the knowledge of the framework for business
analysis and valuation using financial statements. It develops students’ skills to use the tools
for strategy, accounting, financial, and prospective analyses as well as valuation. It enables
students to conduct equity security analysis and credit analysis and evaluate business
organizations using financial statements for solving business problems.

ACCT 410 Advanced Auditing
1 Term; 3 Credits
The course aims to develop students’ understanding of assurance and auditing services
and practice. It provides students with the capability to apply knowledge in various assurance
and auditing scenarios. It also equips students with sufficient skills and knowledge of auditing
in an IT environment and develops students’ capacity for effective collaboration, communication
and reflective practice in assurance services and current issues.

ACCT 415 Internal Auditing and Control
1 Term; 3 Credits
This course aims to provide students with an understanding of the principles and concepts
of internal control and internal audit. It acquaints students with the knowledge of the COSO
Framework and professional auditing standards. It also enables students to apply the
knowledge in internal auditing principles and standards to internal audit and control
engagements.

ACCT 420 Hong Kong Taxation
1 Term; 3 Credits
This course aims to equip students with the principles and administration knowledge of
taxation implemented under the Hong Kong Inland Revenue Ordinance, including common
types of tax charges, tax principles, tax liabilities arising from cross-border activities, and
double tax relief. It enables students to examine the trends of domestic and international tax
developments. It also develops students’ skills to undertake tax assessment in real-life cases.

ACCT 425 Advanced Taxation in Hong Kong
1 Term; 3 Credits
This course aims to provide students with the principles and administration of taxation
implemented under the Hong Kong Inland Revenue Ordinance and encourage them to catch
up on the trends of domestic and international tax developments. It equips students with a
comprehensive tax knowledge commonly used in Hong Kong and develops their practical skills
to solve technical tax problems and apply the knowledge to perform tax planning for real-life
business.

p. 134