Course Detail()

7.00 CPE Hours (Category 1, Category 2, Category 3, Category 4, Others)
Live Webinar

In view of the COVID-19 situation, selected ISCA’s CPE courses/sessions will be conducting via Live Webinar. Please do check the details before confirming your registration for the course/session.


Programme Objective
 
The objective of this one-day course is to discuss key concepts of ISCA’s Pronouncements [Authoritative and non-Authoritative pronouncements, except the Singapore Standards on Auditing (SSAs)]. The major provisions of each standard will be highlighted and illustrated. Practical applications of selected pronouncements will also be shared.

Programme Outline

Singapore Standards on Assurance Engagement (SSAEs)
SSAE 3000Assurance Engagements other than Audits or Reviews of Historical Financial Information
SSAE  400The Examination of Prospective Financial Information
SSAE 3402Assurance Reports on Controls at a Service Organization
SSAE 3410Assurance Engagements on Greenhouse Gas Statements
SSEA 3420Assurance Engagements to Report on the Compilation of Pro-Forma Financial Information Included in a Prospectus
Singapore Standards on Review Engagements (SSREs)
SSRE 2400Engagements to Review Historical Financial Statements
SSRE 2410Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Singapore Standards on Related Services (SSRSs)
SSRS 4400Engagements to Perform Agreed-upon Procedures Regarding Financial Information
SSRS 4410Compilation Engagements
Singapore Standards on Quality Control (SSQCs)
SSQC 1Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
Statements of Auditing Practice (SAPs)
SAP 2Auditors and Public Offering Documents
SAP 3Audit of Listed Companies
Singapore Auditing Practice Notes (SAPNs)
SAPN 1000Special Considerations in Auditing Financial Instruments
Audit Guidance Statements (AGSs)
PrefaceAudit Guidance Statements (AGS)
AGS 1Sample Independent Auditor’s Reports
AGS 4 Existence and Valuation of Inventories in the Context of the Historical Cost System
AGS 5Audits of Entities in Specific Industries, Professions or Vocations
AGS 6Bank Reports for Audit Purposes (Brief introduction)
AGS 9Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards
AGS 10Joint Audits
AGS 11Comfort Letters and Due Diligence Meetings
 

 Training Methodology
Lecture style with exercises, practical case studies and problems-based-learning
 
Closing Date for Registration
1 week before programme or until full enrolment

Intended For

This programme is suitable for Practising Accountants and Non-Practising Accountants keen to achieve an overview of the standards which govern audit, review, other assurance and related services engagements.

Schedule & Fees

Testimonial

Funding

No funding Available!

Programme Facilitator(s)

In view of the COVID-19 situation, selected ISCA’s CPE courses/sessions will be conducting via Live Webinar. Please do check the details before confirming your registration for the course/session.


Programme Objective
 
The objective of this one-day course is to discuss key concepts of ISCA’s Pronouncements [Authoritative and non-Authoritative pronouncements, except the Singapore Standards on Auditing (SSAs)]. The major provisions of each standard will be highlighted and illustrated. Practical applications of selected pronouncements will also be shared.

Programme Outline

Singapore Standards on Assurance Engagement (SSAEs)
SSAE 3000Assurance Engagements other than Audits or Reviews of Historical Financial Information
SSAE  400The Examination of Prospective Financial Information
SSAE 3402Assurance Reports on Controls at a Service Organization
SSAE 3410Assurance Engagements on Greenhouse Gas Statements
SSEA 3420Assurance Engagements to Report on the Compilation of Pro-Forma Financial Information Included in a Prospectus
Singapore Standards on Review Engagements (SSREs)
SSRE 2400Engagements to Review Historical Financial Statements
SSRE 2410Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Singapore Standards on Related Services (SSRSs)
SSRS 4400Engagements to Perform Agreed-upon Procedures Regarding Financial Information
SSRS 4410Compilation Engagements
Singapore Standards on Quality Control (SSQCs)
SSQC 1Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
Statements of Auditing Practice (SAPs)
SAP 2Auditors and Public Offering Documents
SAP 3Audit of Listed Companies
Singapore Auditing Practice Notes (SAPNs)
SAPN 1000Special Considerations in Auditing Financial Instruments
Audit Guidance Statements (AGSs)
PrefaceAudit Guidance Statements (AGS)
AGS 1Sample Independent Auditor’s Reports
AGS 4 Existence and Valuation of Inventories in the Context of the Historical Cost System
AGS 5Audits of Entities in Specific Industries, Professions or Vocations
AGS 6Bank Reports for Audit Purposes (Brief introduction)
AGS 9Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards
AGS 10Joint Audits
AGS 11Comfort Letters and Due Diligence Meetings
 

 Training Methodology
Lecture style with exercises, practical case studies and problems-based-learning
 
Closing Date for Registration
1 week before programme or until full enrolment

Intended For

This programme is suitable for Practising Accountants and Non-Practising Accountants keen to achieve an overview of the standards which govern audit, review, other assurance and related services engagements.

Programme Facilitator(s)


No course instances or course instance sessions available.