Assurance and Attestation

Training Provider: SINGAPORE UNIVERSITY OF SOCIAL SCIENCES
Course Reference: TGS-2023037184
S$489
Original: S$1,629
Save S$1,140

About This Course

ACC305 aims to provide an understanding of the role of assurance service and examine key concepts of risk and internal controls. The topics covered include assurance service and attestation function; financial statement and other auditing; professional standards, professional ethics and auditor independence; audit process model and concepts of risks and materiality; risk identification and assessment; audit evidence, testing, internal control and documentation; and audit sampling.

What You'll Learn

Overview on auditing;Audit reports;Ethics and the audit profession;Audit responsibilities and objectives;Nature and type of audit evidence;Audit planning;Materiality;Internal control;Developing the audit plan and audit program;Considering the risk of fraud;Implications of information technology for audit planning;Audit sampling;

Entry Requirements

Diploma or an equivalent qualification from a recognised institution

Course Details

Duration 20 hours
Language English
Training Commitment Not specified
Total Enrolled New course
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