Audit and Assurance: Principles and Practices in Singapore, 5th Edition

Name: Audit and Assurance: Principles and Practices in Singapore, 5th Edition
Brand: CCH Singapore
SKU: 9789814838139
Price: 979.70 HKD
Availability: InStock
Author: Dr Ernest Kan
ISBN: 9789814838139

By Dr Ernest Kan

CCH Singapore October 2021

Specifications

ISBN-13: 9789814838139
Publisher: CCH Singapore
Publication: October 2021
Format: Paperback , 460 pages
Jurisdiction: Singapore ? Countri(es) for reference only

Details

Audit and Assurance: Principles and Practices in Singapore, 5th Edition serves as an ideal reference for audit professionals, financial readers, and students based on the auditing and assurance standards issued by the Institute of Singapore Chartered Accountants (ISCA), which are closely aligned to the international standards issued by the International Auditing and Assurance Standards Board (IAASB).

The book is a useful guide to keep abreast of changes in Singapore’s corporate regulations and auditing standards, trends in corporate governance, and technological developments impacting audit.

Key Features

This new edition of is updated based on the prevailing rules, regulations as well as the auditing and assurance standards and statements relevant to the audit profession, including:

Use of data analytics in audit (brand new chapter)
Future of audit, where audit and the profession need to evolve to adapt to the ever-changing IT and business landscapes including SMP digitisation and in time of a pandemic like COVID-19
Updates on Professional Ethics and Codes of Conduct including ISCA Code, AML Code and AQI disclosure
Changes made to SSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, SSA 250 Consideration of Laws and Regulations in the Audit of Financial Statements and SSA 540 Auditing Accounting Estimates and Related Disclosures
Proposed changes made to SSA 315 (Revised 2021), Identifying and Assessing the Risks of Material Misstatement and Conforming and Consequential Amendments to Other Singapore Standards arising from SSA 315 (Revised 2021)

• The Concept of Audit and Other Engagements
• Statutory Audit
• The Regulatory Environment and Corporate Governance
• Professional Ethics and Professional Codes of Conduct I
• Professional Ethics and Professional Codes of Conduct II
• Singapore Standard on Quality Control 1   NEW!
• Internal Audit
• Planning, Risk Assessment and Documentation I
• Planning, Risk Assessment and Documentation II
• The Work of Others
• Internal Control I – Introduction
• Internal Control II – Revenue and Purchases
• Internal Control III – Revenue Expenditure and Capital Expenditure
• Internal Control IV – Inventory
• Internal Control V – Payroll
• Internal Control VI – Bank and Cash
• Audit Evidence I – Introduction
• Audit Evidence II – Receivables and Prepayments
• Audit Evidence III – Inventory
• Audit Evidence IV – Current Liabilities and Accruals
• Audit Evidence V – Bank and Cash
• Audit Evidence VI –Investments   NEW!
• Audit Evidence VII – Tangible Non-Current Assets and Long-Term Liabilities
• Audit Evidence VIII – Audit Sampling and Other Means of Testing
• Group Audits   NEW!
• Going Concern Reviews
• Management Representations and Subsequent Events
• Audit Finalisation and The Final Review
• Reporting I
• Reporting II
• Liabilities of Auditors
• Fraud and Error
• Not-for-Profit Organisations
• Sarbanes-Oxley

About the Author

Dr Ernest Kan, a former ISCA President (2009 -2014), is the first ISCA member to be appointed to ICAEW’s Council in June 2021. Dr Kan was the Deputy Managing Partner (Markets) of Deloitte Singapore. As a Head of the Global IFRS & Offerings Services in Deloitte Southeast Asia and Singapore, Dr Kan has been involved in the financial audit, Initial Public Offerings and consultancy of national and multi-national companies in diverse sectors. He has conducted several acquisitions and due diligence reviews of companies in China, Hong Kong, Taiwan and ASEAN on behalf of Singapore companies. He was also SGX Chief Advisor (Capital Markets China).

Being a Financial Advisor to several companies with operations in the Asia Pacific region including China, Taiwan, Hong Kong and ASEAN, Dr Kan advised on reorganisation and restructuring and public listing on the Singapore Exchange, including IPO of mega REIT and Business Trust.

He is appointed Justice of the Peace by the President of the Republic of Singapore since September 2015. On the international front, Dr Kan is former Board member of the International Federation of Accountants (IFAC) and former Council member of the ASEAN Federation of Accountants (AFA).

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