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An Examination of Actual Auditors’ Reports – the Good, Bad and Ugly

Expert Speaker Chee Hay Kheong Daniel

$430.00 (including GST)



A revised suite of Singapore Standards on Auditing ( SSAs ) and a new SSA 701 have been effective for accounting periods ending on or after 15 December 2016. Some of the listed companies with financial year ended 31 December 2016 (and thereafter) have been issued with the auditor’s report format.

This workshop examines samples of listed companies’ annual reports and the new auditor’s reports to see how the requirements in the revised SSAs for auditor’s reporting have been applied. 

Programme Outline

  • Unmodified opinion wrongly applied
  • Qualified opinion and disclaimer of opinion
  • Interaction between modified opinion (i.e. qualified and disclaimer of opinion) and other sections in the auditor’s report, namely, the “Other Information” section and the “Key Audit Matters” sections
  • The use of “Emphasis of Matter” section in relation to “Key Audit Matter” section
  • The use and presentation of “Key Audit Matters”
  • Material uncertainty relating to going concern

Real auditor’s reports will be used to illustrate the above key topics.

This workshop qualifies for 7.0 CPE hours in Auditing Standards, Pronouncements and Methodology (Category 3).

Expert Speaker

Chee Hay Kheong Daniel

Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia. Daniel is a highly sought-after seminar trainer, and was an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).

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