Course Detail(ADT311 : Focus Areas for Auditing in 2026 (Classroom))

ADT311 : Focus Areas for Auditing in 2026 (Classroom) NEW

3.50 CPE Hours (Category 1, Category 3)
Classroom

With increased volatility in geopolitical and geoeconomic environments, businesses continue to face challenges to stay relevant. Inevitable changes are made to the entity’s strategy, structures and operations, with consequential impact on their risk profile and financials. Correspondingly, to optimize audit efficiency and effectiveness, auditors are also challenged to continuously review and adapt their audit strategy in consideration of the everchanging landscape.

This workshop will be discussion-based, covering the top areas of focus which audit professionals should consider in the coming audit period in 2026

Programme Outline

Areas of focus include

  • Macroeconomic uncertainties and its implications
  • Areas of focus include:
  • Appropriateness of the use of going concern assumption in the preparation of financial statements;
  • Potential onerous contracts;
  • Disclosures, including the potential impact of FRS 118 Presentation and Disclosures in Financial Statements;
  • Valuation/Impairment assessment of non-financial and financial assets
  • IT audit and cybersecurity – adaption of audit approach in response to the change in business landscape

Training Methodology*

Lecture style


Closing Date for Registration*
1 Week before Programme or Until Full Enrolment.

 


 

 

Intended For

This course is designed for experienced audit professionals to audit partners

Competency Mapping

Category 1 = 0.50 Hours
Category 3 = 3.00 Hours

Schedule & Fees

Date & Time

26 Nov 2025 (9:00 AM - 12:30 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 276.86
For Non-Members: $ 330.27


Programme Facilitator(s)

Team of Professionals(ADT311)

Venue

60 Cecil Street
ISCA House
Singapore 049709

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Narissa Chen

Narissa is the Head of Audit and Assurance, as well as a member to the Executive Committee (EXCO) of Forvis Mazars LLP. Narissa is also the Partner in charge of Technical, Training and Talent. She researches complex technical matters and conducts technical reviews for compliance with International/Singapore financial reporting standards and auditing standards.  She provides independent technical advice to clients and has experience as an expert witness related to her topics of expertise. In addition to contributing to in-house and external technical publications, Narissa develops training materials and delivers training to local and international audience via various platforms such as live classroom, video conference or e-learning in either English or Mandarin.

Prior to her current dedicated technical and training role, Narissa had more than 5 years of experience in developing and implementing quality control policies and procedures related to International/Singapore standards on quality control, as well as conducting cross-border quality and compliance reviews. Her industry audit experience includes transportation such as automotive and shipping, retail, manufacturing, trading, and investment holding. She also has experience in initial public offerings, audit of listed entities and financial due diligence projects.

 

Gan Linhui

Linhui is the Senior Manager, Technical and Training, of Forvis Mazars LLP. She is a Chartered Accountant of Singapore and is also a member of ACCA.

She has more than 10 years of experience in audit and assurance, as well as technical research. She researches complex technical matters and conducts technical reviews for compliance with International/Singapore financial reporting standards and auditing standards and also develops and delivers trainings in- house.

With increased volatility in geopolitical and geoeconomic environments, businesses continue to face challenges to stay relevant. Inevitable changes are made to the entity’s strategy, structures and operations, with consequential impact on their risk profile and financials. Correspondingly, to optimize audit efficiency and effectiveness, auditors are also challenged to continuously review and adapt their audit strategy in consideration of the everchanging landscape.

This workshop will be discussion-based, covering the top areas of focus which audit professionals should consider in the coming audit period in 2026

Programme Outline

Areas of focus include

  • Macroeconomic uncertainties and its implications
  • Areas of focus include:
  • Appropriateness of the use of going concern assumption in the preparation of financial statements;
  • Potential onerous contracts;
  • Disclosures, including the potential impact of FRS 118 Presentation and Disclosures in Financial Statements;
  • Valuation/Impairment assessment of non-financial and financial assets
  • IT audit and cybersecurity – adaption of audit approach in response to the change in business landscape

Training Methodology*

Lecture style


Closing Date for Registration*
1 Week before Programme or Until Full Enrolment.

 


 

 

Intended For

This course is designed for experienced audit professionals to audit partners

Competency Mapping

Category 1 = 0.50 Hours
Category 3 = 3.00 Hours

Programme Facilitator(s)

Narissa Chen

Narissa is the Head of Audit and Assurance, as well as a member to the Executive Committee (EXCO) of Forvis Mazars LLP. Narissa is also the Partner in charge of Technical, Training and Talent. She researches complex technical matters and conducts technical reviews for compliance with International/Singapore financial reporting standards and auditing standards.  She provides independent technical advice to clients and has experience as an expert witness related to her topics of expertise. In addition to contributing to in-house and external technical publications, Narissa develops training materials and delivers training to local and international audience via various platforms such as live classroom, video conference or e-learning in either English or Mandarin.

Prior to her current dedicated technical and training role, Narissa had more than 5 years of experience in developing and implementing quality control policies and procedures related to International/Singapore standards on quality control, as well as conducting cross-border quality and compliance reviews. Her industry audit experience includes transportation such as automotive and shipping, retail, manufacturing, trading, and investment holding. She also has experience in initial public offerings, audit of listed entities and financial due diligence projects.

 

Gan Linhui

Linhui is the Senior Manager, Technical and Training, of Forvis Mazars LLP. She is a Chartered Accountant of Singapore and is also a member of ACCA.

She has more than 10 years of experience in audit and assurance, as well as technical research. She researches complex technical matters and conducts technical reviews for compliance with International/Singapore financial reporting standards and auditing standards and also develops and delivers trainings in- house.


Upcoming Schedule

Date & Time

26 Nov 2025 (9:00 AM - 12:30 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 276.86
For Non-Members: $ 330.27


Programme Facilitator(s)

Team of Professionals(ADT311)

Venue

60 Cecil Street
ISCA House
Singapore 049709