Programme Objective
 
The objective of this one-day course is to discuss key concepts of ISCA’s Pronouncements [Authoritative and non-Authoritative pronouncements, except the Singapore Standards on Auditing (SSAs)]. The major provisions of each standard will be highlighted and illustrated. Practical applications of selected pronouncements will also be shared.

Programme Outline

Singapore Standards on Assurance Engagement (SSAEs)
SSAE 3000	Assurance Engagements other than Audits or Reviews of Historical Financial Information
SSAE  400	The Examination of Prospective Financial Information
SSAE 3402	Assurance Reports on Controls at a Service Organization
SSAE 3410	Assurance Engagements on Greenhouse Gas Statements
SSEA 3420	Assurance Engagements to Report on the Compilation of Pro-Forma Financial Information Included in a Prospectus
Singapore Standards on Review Engagements (SSREs)
SSRE 2400	Engagements to Review Historical Financial Statements
SSRE 2410	Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Singapore Standards on Related Services (SSRSs)
SSRS 4400	Engagements to Perform Agreed-upon Procedures Regarding Financial Information
SSRS 4410	Compilation Engagements
Singapore Standards on Quality Control (SSQCs)
SSQC 1	Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
Statements of Auditing Practice (SAPs)
SAP 2	Auditors and Public Offering Documents
SAP 3	Audit of Listed Companies
Singapore Auditing Practice Notes (SAPNs)
SAPN 1000	Special Considerations in Auditing Financial Instruments
Audit Guidance Statements (AGSs)
Preface	Audit Guidance Statements (AGS)
AGS 1	Sample Independent Auditor’s Reports
AGS 4	Existence and Valuation of Inventories in the Context of the Historical Cost System
AGS 5	Audits of Entities in Specific Industries, Professions or Vocations
AGS 6	Bank Reports for Audit Purposes (Brief introduction)
AGS 9	Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards
AGS 10	Joint Audits
AGS 11	Comfort Letters and Due Diligence Meetings

 Training Methodology
Lecture style with exercises, practical case studies and problems-based-learning
 
Closing Date for Registration
1 week before programme or until full enrolment

Intended For

This programme is suitable for Practising Accountants and Non-Practising Accountants keen to achieve an overview of the standards which govern audit, review, other assurance and related services engagements.

Programme Facilitator(s)