Programme ObjectiveAuditor’s report on financial statements is consistently one the inspection failings reported by the ACRA’s PMP. Some of these deficiencies could be addressed by having a better understanding of the various SSA’s requirements on auditor’s report.
Unmodified OpinionWhat does an unmodified opinion mean?Under what conditions shall an unmodified opinion be issued?What are the requirements in an unmodified audit report for a company and for a group of companies?Qualified OpinionWhat does a qualified opinion mean?Under what conditions shall a qualified opinion be issued?What would considered be an adequate Basis for Qualified Opinion explanation when a qualified opinion is issued?Disclaimer of OpinionWhat does a disclaimer of opinion mean?Under what conditions shall a disclaimer of opinion be issued?What would considered be an adequate Basis for Disclaimer of Opinion explanation when a disclaimer of opinion is issued?Adverse OpinionWhat does an adverse opinion mean?Under what conditions shall an adverse opinion be issued?What would considered be an adequate Basis for Adverse Opinion explanation when an adverse opinion is issued?Emphasis of MatterWhat is the “Emphasis of Matter” [EOM] section?Under what conditions shall the audit report include an EOM section?Other MatterWhat is the “Other Matter” [OM] section of the audit report?Under what conditions shall the audit report include an OM section?Material Uncertainty related to Going ConcernWhat is the “material uncertainty related to going concern” [MUGC] section?Under what conditions shall the audit report include a MUGC section?What is considered a “close call” in relation to MUGC?What if the company is not a going concern?Event after financial statements issue dateTraining MethodologyLecture style with exercises / case studiesClosing Date for Registration1 week before programme or until full enrolment.
Training MethodologyLecture style with exercises / case studiesClosing Date for Registration
1 week before programme or until full enrolment.
Assistant Audit Managers, Audit Managers and Partners
Category 3 = 3.50 Hours
23 May 2025 (9:00 AM - 12:30 PM)
For Members: $ 188.57 For Non-Members: $ 224.54
02 Sep 2025 (9:00 AM - 12:30 PM)
Chee Hay Kheong, DanielFCA (Singapore)
Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).
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