Course Detail(ADT299 : Navigating Auditing Complexity: Mastering SSA 705 and SSA 706 Modifications in Independent Auditor’s Reports)
Not Available

UTAP Funding

ADT299 : Navigating Auditing Complexity: Mastering SSA 705 and SSA 706 Modifications in Independent Auditor’s Reports

7.00 CPE Hours (Category 3)
Classroom

This workshop aims to provide hands-on experience in applying SSA 705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report and SSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report when modifying audit opinions and adding emphasis or other matter paragraphs in the Independent Auditor’s Report.

At the end of this course, participants will be able to:

  • Understand the key requirements and attributes of the different modified audit opinions, emphasis of matter and other matter paragraphs in an audit report;
  • Describe the audit procedures, documentation and communications to support and justify modified opinions, emphasis of matter and other matter paragraphs; and
  • Apply the requirements of SSA 705 (Revised) and SSA 706 (Revised) and issue appropriate audit opinions given the circumstances.

Programme Outline

  • Overview of the key requirements of SSA 705 (Revised) and SSA 706 (Revised)
  • Understanding the differences between various audit opinions and other changes to the audit opinion
  • Discussion of case studies that will incorporate the following:
  • Circumstances that warrant modifications, emphasis of matter or other matter paragraphs in an audit report;
  • Procedures that need to be performed, given the circumstances;
  • Documentation required to be made and retained in the audit files to justify the modifications, emphasis of matter or other matters;
  • Communications required to be made to the Board & Audit Committee by the auditors, and;
  • Content of the (modified) audit opinion and basis for opinion paragraphs, emphasis of matter and other matter paragraphs

Training Methodology

Workshop Style with case studies

Closing Date for Registration

1 week before programme or until full enrolment

Intended For

External auditors of Intermediate to Advanced levels (especially seniors and managers)

Competency Mapping

Category 3 = 7.00 Hours

Schedule & Fees
Date & Time

13 Nov 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 488.32
For Non-Members: $ 582.06


Programme Facilitator(s)

Dr Ramesh Ruben Louis

Venue

60 Cecil Street
ISCA House
Singapore 049709

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.

NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 01 April 2024 and 31 March 2025. *This excludes miscellaneous fees such as GST and registration fee etc.
 
This course is approved for UTAP support for intakes conducted between 16 Aug 2024 – 31 March 2025.
 
As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.

  • Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
  • Course by training provider must be supported under UTAP and training must commence within the supported period and;
  • Unfunded course fee must not be fully sponsored by company or other types of funding
  • Unfunded course fee must be S$20.00 and above, and;
  • Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
  • UTAP application must be made within 6 months after course ends.

To submit for UTAP claims, please visit http://skillsupgrade.ntuc.org.sg/. Terms and conditions apply.
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)


Dr Ramesh Ruben Louis

Ramesh has over 20 years of working experience in audit & assurance, corporate reporting, corporate finance and risk management in a spectrum of industries that ranges from large public listed companies to multinational corporations, government agencies as well as SME’s. He started his career in a Big Four accounting firm and also has experience in corporate finance whilst attached to a major investment bank. He currently provides consulting and advisory services for businesses and public practices in accounting, auditing, corporate finance and risk management across Asia Pacific.
 
He has facilitated training for public accountants across Asia Pacific, multinationals and public sector institutions including the auditor general’s office in several countries.

This workshop aims to provide hands-on experience in applying SSA 705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report and SSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report when modifying audit opinions and adding emphasis or other matter paragraphs in the Independent Auditor’s Report.

At the end of this course, participants will be able to:

  • Understand the key requirements and attributes of the different modified audit opinions, emphasis of matter and other matter paragraphs in an audit report;
  • Describe the audit procedures, documentation and communications to support and justify modified opinions, emphasis of matter and other matter paragraphs; and
  • Apply the requirements of SSA 705 (Revised) and SSA 706 (Revised) and issue appropriate audit opinions given the circumstances.

Programme Outline

  • Overview of the key requirements of SSA 705 (Revised) and SSA 706 (Revised)
  • Understanding the differences between various audit opinions and other changes to the audit opinion
  • Discussion of case studies that will incorporate the following:
  • Circumstances that warrant modifications, emphasis of matter or other matter paragraphs in an audit report;
  • Procedures that need to be performed, given the circumstances;
  • Documentation required to be made and retained in the audit files to justify the modifications, emphasis of matter or other matters;
  • Communications required to be made to the Board & Audit Committee by the auditors, and;
  • Content of the (modified) audit opinion and basis for opinion paragraphs, emphasis of matter and other matter paragraphs

Training Methodology

Workshop Style with case studies

Closing Date for Registration

1 week before programme or until full enrolment

Intended For

External auditors of Intermediate to Advanced levels (especially seniors and managers)

Competency Mapping

Category 3 = 7.00 Hours

Programme Facilitator(s)

Dr Ramesh Ruben Louis

Ramesh has over 20 years of working experience in audit & assurance, corporate reporting, corporate finance and risk management in a spectrum of industries that ranges from large public listed companies to multinational corporations, government agencies as well as SME’s. He started his career in a Big Four accounting firm and also has experience in corporate finance whilst attached to a major investment bank. He currently provides consulting and advisory services for businesses and public practices in accounting, auditing, corporate finance and risk management across Asia Pacific.
 
He has facilitated training for public accountants across Asia Pacific, multinationals and public sector institutions including the auditor general’s office in several countries.

Upcoming Schedule

Date & Time

13 Nov 2025 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 488.32
For Non-Members: $ 582.06


Programme Facilitator(s)

Dr Ramesh Ruben Louis

Venue

60 Cecil Street
ISCA House
Singapore 049709


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