Auditing

This module builds on the knowledge in ACC1009 Audit Process and further develops students' knowledge on the advance concept of audit process and practices that comply with the Singapore Standards on Auditing (SSAs). Topics covered in the module include regulatory frameworks for audit and assurance services, anti-money laundering and terrorism financing, fraud and error, quality control, performing the audit, auditor's reports and current issues and developments relation to the auditing profession.

Pre-requisites: ACC1009 Audit Process and ACC1012 Regulatory Framework of Accounting.