Programme Objective

This course is ideal for students and working adults who are preparing themselves for the SCAQ Examinations Module – Assurance (ASF)

Programme Outline

Upon completion of the Assurance module, participants will understand the nature, purpose, and scope of assurance engagements for a standalone entity. Participants will also be able to demonstrate how an auditor obtains an understanding of the entity, plans and performs audit procedures, and collects and documents evidence, as well as assess internal controls. Finally, participants will be able to describe how an auditor presents reports for assurance engagements in accordance with the Singapore Standards on Auditing and the Code of Professional Conduct and Ethics.
After taking this module, you will be able to:

• Explain the nature, purpose, and scope of assurance engagements and the regulatory environment for statutory audits.
• Assess the relevance and importance of ethics and professionalism in complying with Singapore Standards on Auditing and position the body of knowledge within the wider legal framework in Singapore.
• Demonstrate how the auditor obtains an understanding of the entity and its environment, internal controls, assesses the risk of material misstatement and explain the concept of materiality.
• Identify and describe audit procedures and evidence required on specific tests to meet the objectives of assurance engagements and application of the Singapore Standards on Auditing.
• Explain how conclusions from audit work are reflected in different types of audit reports, and outline other types of assurance reports.

Be prepared to take the SCAQ Exam – Assurance (ASF)

Training Methodology

Hybrid Learning with Learning Videos and a choice of in-person or live broadcast workshops.

Please refer to the FAQ for Technology Guidelines on accessing the live broadcast workshops by clicking here.

Click here for the December 2025 schedule

Closing Date for Registration

one week prior or until full enrolment.

Intended For

SCAQ Candidates taking Foundation Module – Assurance (ASF) Examination

Programme Facilitator(s)