Upon completion of the Assurance Module, candidates will be able to analyse, exercise judgment, evaluate, and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments in Singapore and internationally. The Module addresses a wide variety of issues that a Chartered Accountant of Singapore may encounter. It develops the Candidates’ understanding of professional and ethical considerations as well as ensures they have a broad understanding of the regulatory environment in Singapore. The Module covers procedures in practice management, including quality control and the acceptance and retention of professional engagements; the audit of financial statements including planning, managing, evidence, and review, as well as other assignments and reporting.
- Legal and professional framework
- Considerations for the professional accountant
- Practice Management
- Performing the audit
- Other assignments
- Current issues and developments
This course is ideal for working adults who would like to gain knowledge in the area to prepare themselves for the external Chartered Accountant of Singapore Professional examination.