SACT Objectives

Proposed ISCA Structured Audit Core Training Programme Objective

The ISCA Structure Audit Core Training Programme (SACT programme) will be a series of training programmes to address the learning needs of the various experience levels of staff of the Small and Medium Audit Practices (SMPs). The objective of this series of training programmes is to equip the SMP staff with practical audit knowledge and also serve as a useful refresher for those who wish to update their knowledge and maintain their competence in this area. 

Proposed SACT Level 1 Objectives:

The level 1 SACT programme, being the first of the series of training programmes, is targeted at those staff of SMPs that had received the necessary accounting and auditing technical knowledge, but had no practical auditing experience. After successful completion of the level 1 SACT programme, participants will be able to better understand:

  1. The overall audit process and requirements, including audit file content and setup;
  2. Their role in the audit process;
  3. How to read and follow a previously completed audit file and the current year audit file and appreciate the changes;
  4. How to perform basic audit procedures and understand what is actually required by the audit programmes and when to seek clarification; and
  5. Provide feedback to senior members of the engagement team on matters relevant to the audit.

Click here to view SACT Level 1 courses


Proposed SACT Level 2 Objectives:

The level 2 SACT programme is targeted at those staff of SMPs that had basic audit experience before and is ready to perform a full audit for a simple standalone company. It will also serve as a useful refresher for those who wish to update their knowledge and maintain their competence in this area. After successful completion of the level 2 SACT programme, the participants will be equipped with the skills to:

  1. Assist in the planning for the audit of a recurring audit client;
  2. Provide guidance and explanation to staff who had no prior audit experience;
  3. Perform all the general audit procedures for a simple standalone company; and
  4. Provide feedback to senior members of the engagement team on matters relevant to the audit.

Click here to view SACT Level 2 courses 


Proposed SACT Level 3 Objectives:

The level 3 SACT programme is targeted at those staff of SMPs that had past audit experience before and is ready for advanced audit issues and challenges. It will also serve as a useful refresher for those who wish to update their knowledge and maintain their competence in this area. After successful completion of the level 3 SACT programme, the participants will be equipped with the skills to:

  1. Assist in the planning for the audit of a new audit client;
  2. Provide guidance and explanation to audit staff;
  3. Perform audit procedures for judgemental and subjective areas; and
  4. Provide feedback to the audit partner on matters relevant to the audit.

Click here to view SACT Level 3 courses