Singapore University of Social Sciences

Advanced Assurance and Attestation

Advanced Assurance and Attestation (ACC306)

Applications Open: 01 May 2024

Applications Close: 15 June 2024

Next Available Intake: July 2024

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: $1551.36 View More Details on Fees

Area of Interest: Business Administration

Schemes: Alumni Continuing Education (ACE)

Funding: SkillsFuture

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

  • Examine applicable professional pronouncements and other relevant laws and regulations to perform engagement planning, fieldwork, completion and reporting.
  • Analyse the risks of material misstatement in the financial statements due to business, regulatory and macroeconomic factors, and assess the impact on the audit strategy.
  • Appraise the components of internal control related to financial reporting.
  • Apply data extraction and analysis to analyse and evaluate financial and non-financial information.
  • Differentiate engagement procedures using quantitative and qualitative methods in accordance with engagement plans.
  • Evaluate the appropriateness of accounting policies used to record transactions and prepare financial statements.
  • Conclude whether evidence collected is appropriate and sufficient to make informed decisions about the appropriate course of action.
  • Distinguish the relevant ethical principles and processes required in different professional scenarios such that independence of mind and appearance, integrity, objectivity or professional scepticism are not compromised.
  • 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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