Auditing 101 - Subsequent Events Review

ACC_ADT041i

English

Course Description

Synopsis:

Auditing 101 – Subsequent Events provides a clear and practical approach to one of the most critical stages of the audit process. You will learn step-by-step how to conduct substantive audit procedures for subsequent events, evaluate their impact on financial statements, and ensure compliance with auditing standards. With sample audit working papers and structured guidance, this course helps you navigate the complexities of identifying, assessing, and documenting subsequent events effectively.

Delivered through short, practical videos, the course highlights real-world issues such as distinguishing between adjusting and non-adjusting events, assessing management disclosures, and addressing late-breaking developments. Practical case studies and actionable insights will equip you to apply professional scepticism, enhance audit documentation, and strengthen your ability to form well-supported audit conclusions.


The Auditing 101 series is a practical e-learning pathway designed to equip new auditors and finance professionals with the skills to perform high-quality audits of key accounts in the financial statements. Each module provides step-by-step audit procedures, supported by sample working papers, practical insights, and concise video lessons. Covering commonly audited accounts, this series combines technical guidance with real-world case studies.

Check out the other courses in this series:

Auditing 101 - Borrowings
Auditing 101 - Cash & Bank Balances
Auditing 101 - Property, Plant & Equipment
Auditing 101 - Related Parties
Auditing 101 - Trade & Other Payables


Intended For:

  • Audit Professionals / PAIP

Most relevant to new auditors and finance professionals who have to perform audits of key accounts in the financial statements. 


Competency Mapping: 

  • CPE Category 3 = 0.5 CPE Hour
Instructor Image

Julie Yeap

Julie is a qualified US Certified Public Accountant (CPA) and ISCA Professional Business Accountant (PBA). She started her career as an Auditor with Ernst & Young (EY) Singapore where she managed a large portfolio of listed and multinational audit clients in various industries. Subsequently, she transferred to the Learning & Development (L&D) department of EY to pursue her passion to become a trainer. There, she focused on facilitating topics related to auditing and soft-skills for participants across all ranks in EY. As a Director, Julie headed the L&D function across ASEAN, where she was responsible for driving the learning and development initiatives to develop organisational and people capabilities in 14 countries. After more than 15 years with EY, Julie left to focus on being a facilitator and an executive coach. She is now the Managing Director and Founder of Mastering Success Pte. Ltd., a corporate training, coaching and consultancy company. Julie specialises in facilitating topics related to presentation, communication, coaching, leadership and other interpersonal skills. She also coaches executives in various organisations and strongly believes in applying the strengths-based coaching approach to help her clients become more efficient and effective in their workplace.
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Instructor Image

Alvina Koh

Alvina is a Chartered Accountant of Singapore and spent the first 9 years of her career in audit. Her experience with BDO International and Ernst & Young (EY) include local and overseas clients for statutory financial statement audits, initial public offerings and other projects across industries such as manufacturing, trading, retail, services and technology.Having found passion for people development, she moved to the Learning & Development (L&D) team in EY and began facilitating in-house training on technical and soft skills topics. Her role as the Learning Leader of the Assurance Service Line also comprised developing and executing learning strategies, compliance and regulatory reporting, program management and coaching her team.  After 12 years of corporate L&D experience with EY, Alvina now works on L&D projects on a freelance basis, focusing on facilitation and learning materials design. She leverages on learning theories and principles to deliver impactful learning experiences for adult learners and enjoys playing a part in their professional development.Her training experience covers design, development, train-the-trainer sessions, and facilitation. Some topics she facilitates include communication skills, leadership, coaching for performance, project management, effective presentation, and auditing. She is also a Certified Performance Leadership Coach (CPLC).
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Course Rating

Speaker's Rating

0.5 CPE Hour

Lesson(s)

5

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Auditing 101 - Borrowings

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