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Events
Accounts Payable
19 Dec 2013
Audit of accounts payable (AP) remains an area where common and repeated findings are highlighted at the Practice Monitoring Programme (PMP). What are the areas to look out for in the audit of AP? Wong Sook Yee, an experienced consultant, facilitated this topic at a technical clinic for a group of practitioners.
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Events
Audit Planning
17 Nov 2013
Adequate audit planning helps to ensure that adequate resources are allocated to important areas of the audit and that potential problems are identified on a timely basis. Mona Low, Managing Partner of Low Yap & Associates, facilitated this topic at a technical clinic for a group of practitioners.
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Events
Audit Sampling
17 Nov 2013
It is not practical for the auditor to test 100% of the population within an account balance. Therefore, the auditor applies audit sampling in the selection of samples to obtain audit evidence from that account balance. Wee Kong Eng, Partner of K E Wee & Associates, shared insights on this topic with a group of practitioners.
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Events
ISCA Breakfast Talk: Changes to Auditor Reporting - A Must-know
07 Oct 2013
The breakfast talk on 28 August 2013 provided an overview of the IAASB's proposals as well as relevant IAASB initiatives.
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Events
Audit Completion
09 Sep 2013
The completion stage of the audit is of great importance. It is at this stage of the audit that the auditor summarises all the work performed in order for the engagement partner to conclude that sufficient appropriate audit evidence has been obtained in all material aspects to support the audit opinion. John Lim, Partner of PKF-CAP LLP facilitated this topic to a group of practitioners.
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Events
Auditor’s Report
11 Aug 2013
An audit opinion can be unmodified or modified depending on whether the auditor is able to conclude, based on the audit evidence gathered during the course of the audit, if the financial statements as a whole are free from material misstatement. Michael Chin, Managing Partner of PKF-CAP LLP, facilitated this interesting discussion topic among a group of practitioners.
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Events
Property, Plant and Equipment, and Investment Properties
03 Jul 2013
Investment properties generate cash flows largely independently of the other assets, which are consistent with the intention of the management of the entity, in view of its investment potential. Lim Yeong Seng, Partner of Kong Lim & Partner LLP, facilitated the lively discussion among a group of practitioners.
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Events
SSA 600 Group Audits
09 Jun 2013
The group structure can be complex and the existence of numerous components within the group means that there may be several firms of auditors involved. It is therefore crucial that the group engagement team carefully plans and starts communicating with the component auditors early in the audit process. We present here the key points of a technical clinic on group audits.
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Events
Related Parties and Financial Statements: Who, What and Why
09 May 2013
Related parties (RPs) are not independent of each other and therefore users of the financial statements are generally interested to understand the relationship between RPs and the potential financial impact of the transactions entered into with RPs on the financial statements. Luar Eng Hwa, Partner of EH Luar & Co and Alliance Practice LLP, shared insights on this topic with a group of practitioners.
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Events
Profit and Loss
09 Apr 2013
Since year 2008, common deficiencies relating to profit and loss components, for accounting firms that audit the non-public interest entities (non-PIE), were frequently highlighted in the practice monitoring programme. Mona Low, Managing Partner of Low, Yap & Associates, facilitated a lively discussion among fellow practitioners in a technical clinic on Profit and Loss.
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