Course Detail(ADT185 : Audit Completion Procedures – The Dos and Don’ts (Classroom))
Not Available

ADT185 : Audit Completion Procedures – The Dos and Don’ts (Classroom)

3.50 CPE Hours (Category 3)
Classroom

Programme Objective

The completion stage of the audit must be carefully planned to ensure that the requirements of the relevant SSAs, including SSA 220, 230, 260, 450, 520, 560, 570 and 580, are adhered to in order to reduce the risk that an inappropriate opinion is given on the financial statements.

This half-day course aims to provide audit professionals with guidance on audit completion procedures.
 

Programme Outline

  • Review of audit files (SSA 220)
  • Audit Documentation (SSA 230)
  • Evaluation of misstatements (SSA 450) 
    • Understand the importance of distinguishing between factual misstatements, judgmental misstatements and projected misstatements
    • Evaluation of the effect of identified misstatements on the audit
    • Evaluation of uncorrected misstatements on the financial statements
    • Communication, correction and documentation of misstatements including obtaining written representations from management and those charged with governance
  • Final analytical procedures (SSA 520)
  • Review of the financial statements for proper presentation and disclosure, including comparative information and other information in documents that will contain the audited financial statements
  • Subsequent events procedures (SSA 560)
  • Going concern (SSA 570)
  • Written representation (SSA 580)
  • Communication with those charged with governance (SSA 260)
  • Circumstances under which engagement quality control reviews for non-listed clients may be required; evaluating significant judgments and conclusions reached by the engagement team
  • Audit clearance meeting 


Training Methodology 
Lecture style with exercises / case studies


Closing Date for Registration
1 week before programme or until full enrolment

Intended For

An intermediate to advanced level course for audit professionals who like to gain better understanding on audit completion procedures.

Competency Mapping

Category 3 = 3.50 Hours

Schedule & Fees
Date & Time

15 Oct 2025 (9:00 AM - 12:30 PM)

Fee (inclusive of GST)

For Members: $ 265.96
For Non-Members: $ 316.10

Programme Facilitator(s)

Koh Wee Kwang

Venue

60 Cecil Street
ISCA House
Singapore 049709

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Koh Wee Kwang


Wee Kwang’s main areas of expertise include financial statements reporting, corporate governance review, Enterprise Risk Management (ERM) and internal auditing. He is currently a Managing Director with Kreston Ardent CAtrust PAC.  
 
Wee Kwang serves a wide range of clients in Singapore including educational institutions, non-profit organisations, SMEs, MNCs as well as public companies listed on the SGX. He has also facilitated numerous programmes (both financial and non-financial).
 
Wee Kwang’s strength as a trainer lies in his ability to simplify complex financial concepts for his trainees. By adopting a variety of interactive approaches, he ensures that his training is well-suited to every individual trainee’s different learning style. 

Qualifications and memberships: 

  • Member of the Institute of Singapore Chartered Accountants (ISCA)
  • Certified Internal Auditor (CIA), The Institute of Internal Auditors Singapore
  • Certified Sustainability Reporting Specialist with Institute of Certified Sustainability Practitioners (ICSP)
  • Advance Certificate in Training & Assessment (ACTA), Institute of Adult Learning (IAL)
  • Licensed Practitioner of Neuro-Linguistic Programming (NLP), The Society of Neuro-Linguistic Programming

Programme Objective

The completion stage of the audit must be carefully planned to ensure that the requirements of the relevant SSAs, including SSA 220, 230, 260, 450, 520, 560, 570 and 580, are adhered to in order to reduce the risk that an inappropriate opinion is given on the financial statements.

This half-day course aims to provide audit professionals with guidance on audit completion procedures.
 

Programme Outline

  • Review of audit files (SSA 220)
  • Audit Documentation (SSA 230)
  • Evaluation of misstatements (SSA 450) 
    • Understand the importance of distinguishing between factual misstatements, judgmental misstatements and projected misstatements
    • Evaluation of the effect of identified misstatements on the audit
    • Evaluation of uncorrected misstatements on the financial statements
    • Communication, correction and documentation of misstatements including obtaining written representations from management and those charged with governance
  • Final analytical procedures (SSA 520)
  • Review of the financial statements for proper presentation and disclosure, including comparative information and other information in documents that will contain the audited financial statements
  • Subsequent events procedures (SSA 560)
  • Going concern (SSA 570)
  • Written representation (SSA 580)
  • Communication with those charged with governance (SSA 260)
  • Circumstances under which engagement quality control reviews for non-listed clients may be required; evaluating significant judgments and conclusions reached by the engagement team
  • Audit clearance meeting 


Training Methodology 
Lecture style with exercises / case studies


Closing Date for Registration
1 week before programme or until full enrolment

Intended For

An intermediate to advanced level course for audit professionals who like to gain better understanding on audit completion procedures.

Competency Mapping

Category 3 = 3.50 Hours

Programme Facilitator(s)

Koh Wee Kwang


Wee Kwang’s main areas of expertise include financial statements reporting, corporate governance review, Enterprise Risk Management (ERM) and internal auditing. He is currently a Managing Director with Kreston Ardent CAtrust PAC.  
 
Wee Kwang serves a wide range of clients in Singapore including educational institutions, non-profit organisations, SMEs, MNCs as well as public companies listed on the SGX. He has also facilitated numerous programmes (both financial and non-financial).
 
Wee Kwang’s strength as a trainer lies in his ability to simplify complex financial concepts for his trainees. By adopting a variety of interactive approaches, he ensures that his training is well-suited to every individual trainee’s different learning style. 

Qualifications and memberships: 

  • Member of the Institute of Singapore Chartered Accountants (ISCA)
  • Certified Internal Auditor (CIA), The Institute of Internal Auditors Singapore
  • Certified Sustainability Reporting Specialist with Institute of Certified Sustainability Practitioners (ICSP)
  • Advance Certificate in Training & Assessment (ACTA), Institute of Adult Learning (IAL)
  • Licensed Practitioner of Neuro-Linguistic Programming (NLP), The Society of Neuro-Linguistic Programming

Upcoming Schedule

Date & Time

15 Oct 2025 (9:00 AM - 12:30 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 265.96
For Non-Members: $ 316.10


Programme Facilitator(s)

Koh Wee Kwang

Venue

60 Cecil Street
ISCA House
Singapore 049709


Other courses you might like

View Courses 
14.00
CPE Hours
Classroom

Treasury Markets and Products

21 Nov 2024 - 22 Nov 2024

  • UTAP
7.00
CPE Hours
Classroom

SSA 315 (Revised) – What are the changes and how do they impact planning and risk assessment for audits

21 Nov 2024 - 21 Nov 2024

3.50
CPE Hours
Live Webinar

Building Your Business in Singapore: Leveraging Tax Incentives for Long-Term Growth (Live Webinar)

21 Nov 2024 - 21 Nov 2024

  • UTAP