• Identify events or conditions that may cast significant doubt on an entity’s ability to continue as a going concern.
• Distinguish between:
  • going-concern indicators;
  • going-concern uncertainty;
  • significant doubt; and
  • a material uncertainty related to going concern.
• Explain why the existence of adverse indicators does not automatically mean that a material uncertainty exists.
• Apply the mandatory requirement to evaluate management’s going-concern assessment in every audit.
• Evaluate management’s methods, assumptions, data and mitigating actions.
• Identify and audit a “close-call” situation.
• Determine the appropriate content and heading of the new going-concern section in the auditor’s report.
• Distinguish between:
  • a normal going-concern conclusion;
  • a close call;
  • a material uncertainty;
  • inappropriate use of the going-concern basis; and
  • insufficient audit evidence.

This workshop qualifies for:

3.5 CPE hours in Auditing and Assurance Standards, Pronouncements and Methodology (Category 3)

Date: 27 August 2026 ( Thursday )

Time: 9.00am-12.30pm

Mode of Learning : ZOOM session

This workshop qualifies for:

3.5 CPE hours in Auditing and Assurance Standards, Pronouncements and Methodology (Category 3)

• Audit Professionals
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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 15 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).