This is an e-learning programme.
 
Upon successful registration and payment, you will be notified via email within 10-15 mins on your enrolment confirmation with user instructions to access this programme.
 
Please complete all topics and sub-topics within the E-Learning courseware.
(The programme and assessment is valid for 6 months from the date of purchase)


Programme Overview

A group audit can commonly be divided into three phases, namely, planning, execution and completion. ISCA’s e-learning course on group audits comprises 6 modules.
 

Phase	E-learning Module	Bundle Package
Planning	Group Audits: Module 1 – Planning (Part 1) Group Audits: Module 2 – Planning (Part 2) Group Audits: Module 3 – Planning (Part 3)	Enjoy up to 30% discounts for bundle purchase of 3 planning modules (i.e. Module 1, 2 & 3).   Enjoy up to 35% discounts for bundle purchase of all 6 modules. Click here to find out more.
Execution	Group Audits: Module 4 – Execution
Completion	Group Audits: Module 5 – Completion Group Audits: Module 6 – Common Issues

We strongly encourage the participant to complete all 6 modules to have a comprehensive understanding of performing group audits. Click here to view the outlines for all 6 modules.



Programme Objective

A group audit refers to the audit of group financial statements. Singapore Standard on Auditing (SSA) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) lays out the requirements which group engagement teams have to follow for group audits. There have been instances where audit regulators worldwide have indicated group audits as one key area with significant audit deficiencies. Therefore, group audits present real challenges for auditors.

The purpose of ISCA's Group Audit e-learning series is to explain the requirements in SSA 600, provide an overview of the considerations involved in planning for group audits and suggest possible ways to overcome the practical challenges that auditors commonly face in group audits, through a case study of a group engagement team.

.

Programme Outline

 

Group Audit – Module 4: Execution

In this 4^th module on group audits, you will learn:

• Review of audit working papers and documentation
  • Appreciate the importance of the review of audit working papers
  • Understand the requirements for documentation of the review of audit working papers

• Audit of the consolidation process
  • Understand the audit procedures to be performed for the consolidation process

.
Training Methodology

E-Learning (24/7) and MCQ Assessment

No cancellation or change in programme enrolment once the enrolment is successful.

Click here for ISCA E-Learning User Guide.

 

Intended For

This module is suitable for all levels of audit professionals.

Competency Mapping

Category 3 = 1.50 Hours

Programme Facilitator(s)