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As we transition from accounting for revenue under FRS 18 – Revenue to FRS 115 Revenue from Contracts with Customers, challenging issues auditors encounter during the audit of financial statements mainly arise from the lack of readiness of business entities in embracing the changes.

Programme Outline

This webinar covers the implications relating to the assessment of audit risk and the design of audit procedures in response to the risks identified in the following areas:

  • Not recognising revenue
  • Not splitting revenue into multiple performance obligations
  • Not adjusting for the effect of variable consideration
  • Revenue recognised at the end of contract revenue vs revenue recognised in proportion of completion

This webinar qualifies for 1.5 CPE hours in Auditing Standards, Pronouncements and Methodology (Category 3).

What you will learn

Understand and address the practical Issues arising from the Audit of FRS 115 

Target Audience


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 MNCs, managing their operations in Singapore and Asia.

Daniel is a highly sought-after seminar trainer, and is currently an Adjunct Professor in the School of Business, Singapore University of Social Sciences. Prior to this, he 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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