SCAQ - ASSURANCE (ASF)

Description

Module Objective
Upon completion of the Assurance module, Candidates will understand the nature, purpose, and scope
of assurance engagements for a standalone entity. Candidates will also be able to demonstrate how an
auditor obtains an understanding of the entity, plans and performs audit procedures, and collects and
documents evidence, as well as assess internal controls. Finally, Candidates will be able to describe
how an auditor presents reports for assurance engagements in accordance with the Singapore
Standards on Auditing and the Code of Professional Conduct and Ethics.
Module Assessment
The Foundation Programme is assessed by way of centralised examinations. Each module will be
assessed by way of a 3-hour and 15 minutes restricted open-book written examination. There will be
four questions, and each question may have multiple parts requiring structured responses.