Programme Objective To provide audit professionals with guidance on identifying and evaluating related parties and related party transactions, and an understanding of how these can provide opportunities for fraudulent financial reporting. This course will also cover the financial statement disclosure requirements for related parties and related party transactions.
To provide audit professionals with guidance on identifying and evaluating related parties and related party transactions, and an understanding of how these can provide opportunities for fraudulent financial reporting. This course will also cover the financial statement disclosure requirements for related parties and related party transactions.
Definitions of related parties and related party transactions. Identifying related parties and related party transactions – responsibilities of auditors and management. Indicators of related party transactions. Disclosure requirements for related parties and related party transactions. Understanding the audit client and its environment to enable identification of events, transactions and practices that may result in a risk of material misstatement through related parties and related party transactions. Fraud risk factors that may arise from/through related party transactions. Key audit procedures relating to related party transactions including obtaining written representations from management and those charged with governance, and communication with those charged with governance. Training Methodology Lecture style, with Exercises/Case Studies Closing Date for Registration 1 week before programme or until full enrolment
A Foundation to Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Those who like to gain more understanding in the examination of related parties and related party transactions are welcome to attend.
Category 3 = 3.50 Hours
12 Nov 2025 (9:00 AM - 12:30 PM)
For Members: $ 265.96 For Non-Members: $ 316.10
Khor Boon HongCA (Singapore), FCA (ANZ), FCAAssurance Partner, Baker Tilly TFW LLP Khor Boon Hong has over 20 years’ experience in external financial audit, spanning Singapore, China and Malaysia. During this time he has conducted financial statement audits/reviews and internal control reviews, advised clients on implementation and adoption of new and revised Financial Reporting Standards, and acted as reporting accountant for public offerings and fundraising.Boon Hong works with a diverse range of clients, including listed, family-owned and foreign-owned businesses, as well as not-for-profit organisations in Singapore and the Asia Pacific region.He is a past member of the Institute of Singapore Chartered Accountants Auditing and Assurance Standards Committee.
60 Cecil StreetISCA HouseSingapore 049709
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