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FRS 115 Revenue from Contracts with Customers is a relatively new standard, and requires professional judgments, estimates, and disclosures that warrant close auditor attention to some of the most important metrics that their clients report.
The pandemic makes auditing revenue recognition even more demanding and difficult as companies’ operations, processes, and controls have changed in many cases.
The challenges in auditing revenue are beginning to surface gradually. Poor auditing of revenue is a focal point for those inspecting and monitoring audit quality across firms of all sizes. This timely and practical workshop aims to equip Audit Professionals with the knowledge on an effective audit of an entity’s revenue accounting.
Cases will be used to illustrate the above:
This workshop qualifies for 7 CPE hours in Auditing Standards, Pronouncements and Methodology (Category 3).
Audit assistants and audit senior carrying out audit testing of revenue, audit manager and audit partner directing, supervising and review audit work on revenue.
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. He was an Adjunct Professor in the School of Business, Singapore University of Social Sciences and 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).
This is a face-to-face event to be conducted on 13th December 2021.