Singapore University of Social Sciences

Advanced Assurance and Attestation

Advanced Assurance and Attestation (ACC306)

Applications Open: 01 April 2021

Applications Close: 15 June 2021

Next Available Intake: July 2021

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: $1536 View More Details on Fees

Area of Interest: Business Administration

Schemes: Alumni Continuing Education + (ACE+), Lifelong Learning Credit (L2C), Resilience

Funding: SkillsFuture, Union Training Assistance Programme (UTAP)

School/Department: School of Business


ACC306 examines some of the relevant Singapore Standards on Auditing (SSA) and Statements of Auditing Practice (SSAP). Topics covered include auditing businesses processes; audit and reporting responsibilities; internal, operational, compliance and other assurance services; audit of group accounts; computer information systems audits (CIS) and computer-assisted auditing techniques (CAATS) and audit of E-business.

Level: 3
Credit Units: 5
Presentation Pattern: Every July


  • Auditing the revenue process
  • Auditing the purchase process
  • Auditing the inventory management process
  • Auditing the human resource management process
  • Auditing the financing/investing processes I – Assets
  • Auditing the financing/investing processes II – Liabilities and Income Statement Accounts
  • Computer information systems audit and computer-assisted auditing techniques
  • Completing the audit engagement
  • Audit reporting responsibilities
  • Audit of group accounts
  • System of quality control for audits
  • Assurance, related services and internal auditing

Learning Outcome

  • Analyse business risks to evaluate material risks, choose an appropriate audit strategy and draft the relevant audit programme of tests of controls and substantive tests for the major business processes (revenue, purchasing, inventory management, asset management, HR management and financial management).
  • Assess the IT environment and IT developments (including ecommerce,ebusiness and virtual arrangements), to identify IT-related threats (such as cyber security) and discuss the required audit IT applications and technology to test controls and data.
  • Appraise the requirements for completing a financial statement audit and analyse and evaluate the conditions for forming an appropriate audit opinion consistent with the results obtained from the audit work performed.
  • Appraise the additional audit procedures required to issue an audit opinion on group accounts.
  • Examine the systems for audit quality control and the legal liability of auditors.
  • Discuss the role of internal audit, discuss the opportunity for other types of assurance and review engagements and evaluate the impact of professional ethics on such opportunities.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team.
  • Demonstrate proficiency in written and verbal communication skills.
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