|$280.00 (including GST)|
Accounting standards introduces radical changes to accounting estimates that bring challenges for auditors, accountants, preparers of financial statements, the management and audit committees. Singapore Standards on Auditing (SSA) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures provides guidance to auditors in responding to the assessed risk of material misstatements in the audit of highly uncertain accounting estimates.
The purpose of this workshop is to shed light on how to evaluate the reasonableness of management’s estimates in order to put auditors in a better position to detect management bias and inconsistencies in a particular account balance.
The Role of the Auditor
Difficulties to Audit Highly Uncertain Accounting Estimates
Auditing Accounting Estimates and Case Studies
ACRA Inspection Findings
This workshop qualifies for 3.5 CPE hours in Auditing Standards, Pronouncements and Methodology (Category 3).
Lee Eng Kian
Eng Kian joined legacy Arthur Andersen Singapore upon graduation with an honours degree in Bachelor of Accountancy ( NTU ). He was involved in the audit of diverse companies ranging from small and medium enterprises to Singapore listed companies and MNCs in a variety of industries. He later joined an European MNC as Group Financial Controller. In addition to performing the operational role of a group financial controller, he was a key member to the group's IPO process.
As a qualified accountant and consultant, Eng Kian has been involved in IPO reporting accountants' work, business advisory, financial due diligence, and corporatisation of a government board. He is also experienced in the review of business and process risks and related controls and has added value in the audit process by recommending improvements to companies' policies and procedures arising from such reviews.
Eng Kian is a practising member of ISCA and also serves as Audit Committee Chairman of a Singapore listed company.
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