  We have studied charmless two-body B decays involving $\eta$ and $\eta'$ in
the framework of QCD improved factorization appraoch. The spectator hard
scattering mechanism for $\eta'$ production have been re-examined and extended,
which contributions are incorporated consistently into the factorizable leading
contributions. It is found that the conventional mechanism would give $Br(B\to
\eta' K)\sim 30\times 10^{-6}$ which agrees with predictions based on naive
factorization approaches. With the incorporation of spectator hard scattering
mechanism contributions, theoretical predictions are improved much and the bulk
of $Br(B\to \eta' K)$ are accommodated in the reasonable parameter space. We
have also presented calculations of $g^{\ast}g^{\ast}-\eta^{(\prime)}$
transition form factors within the standard hard scattering approach. It is
shown that the new contributions in the modes such as $B\to \eta' +vector$ and
$B\to \eta+ \pi, \rho, K^{(\ast)}$ are small. Direct CP-violation in those
decay modes are predicted. It is shown that the prospects for measuring direct
CP-violation effects in $B^{\pm} \to$ $\eta' K^{\pm}$, $\eta' \pi^{\pm}$, $\eta
\pi^{\pm}$, and $\eta K^{\pm}$ are promising at B factories in the near future.
