On Saturday, November 27, 2021, an online guest lecture was held on the topic "Current Issues in Auditing." This guest lecture invited two guest speakers: Dr. Azam Abdelhakeem Khalid Ahmed from Universiti Pendidikan Sultan Idris Malaysia and Dr. Anthony Liu from Beijing Normal University – Hong Kong Baptist University, United International College. The guest lecture was attended by approximately 200 undergraduate students taking Auditing 1 and Introduction to Auditing Practice. 

Dr. Azam presented on Current Issues in Sharia Audit. Currently, there is no single definition of sharia audit. However, referring to Bank Negara Malaysia (BNM), a sharia audit is defined as a periodic assessment conducted from time to time to provide an independent assessment and objective assurance designed to add value and improve the level of compliance to an IFI's business operations, with the primary objective of ensuring a sound and effective internal control system for Sharia compliance (BNM, 2010). Dr. Azam further explained the roles of sharia auditors, their qualifications, and competency requirements.

The second speaker, Dr. Anthony, presented a presentation entitled Governmental Audit in China. Dr. Anthony began his presentation by explaining the history of auditing in China, starting from the establishment of the People's Republic of China audit system (1949-present), audit work during the transition period of the economic system, and audit work during the development of the socialist market economy. In government audits, the audit process is not much different from audits in general, starting from planning, preparation, implementation, and completion. Dr. Anthony also presented a case study of the 2008 Olympic Games in China as an illustration of the role of government audits in China.