Singapore University of Social Sciences

Advanced Assurance and Attestation

Advanced Assurance and Attestation (ACC306)


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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