Audit and Assurance: Principles and Practices in Singapore, 3rd Edition

Author: Dr Ernest Kan
Publisher: CCH Singapore
ISBN: 9789814359825
Published In: June 2013
Format: Paperback , 458 pages
Jurisdiction: Singapore ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

Audit and Assurance – Principles and Practices in Singapore (3rd Edition) is the definitive and practical guide to conducting audits in Singapore.

It is written by Dr Ernest Kan, a long-time and current audit practitioner with over 30 years of professional experience in financial reporting, audits of financial reports and corporate governance. Dr Kan’s experience spans several national and multinational private sector companies in diverse industries and includes Singapore statutory boards. This book distills his extensive experience into a highly practical guide giving sound advice on audit principles and useful references for both auditors and students.

The 2013 edition of Audit and Assurance – Principles and Practices in Singapore is up-to-date with the prevailing rules, regulations, as well as auditing and assurance standards relevant to the audit profession. In this third edition of the book, more examples and illustrations have been added and three new chapters to provide guidance in the area of quality control, group audits and audit of investments.

This edition also incorporates valuable input from the Technical Knowledge Centre and Quality Assurance Division of the ICPAS (Institute of Certified Public Accountants of Singapore).

Features:

• Useful commentary on recent amendments to regulations affecting the audit profession, as well as new and revised auditing standards
• Examples and illustrations to enhance understanding of the audit framework, theory and professional practices
• Taps the long-term and diverse experience of a local audit professional to provide valuable guidance to external auditors who conduct statutory audits and internal auditors who conduct internal reviews
• Handy textbook with clear explanations of essential audit concepts to assist students or young professionals in early stage of their career

• 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