ISCA, with the support of the Singapore Workforce Development Agency (WDA), has developed On-the-Job Training (OJT) Blueprints covering 10 audit topics in August 2015.
ISCA has recently updated OJT Blueprints for:
- Trade and Other Receivables; and
in accordance with FRS 109 Financial Instruments and FRS 115 Revenue from Contracts with Customers to enhance their relevance and usefulness.
These OJT Blueprints provide supervisors in Small & Medium-sized Practices (SMPs) with a guide on providing structured in-house on-the-job training for your staff. They will highlight the key considerations to note and the tasks standards for each audit work procedure, as well as the recommended competencies necessary for your staff to effectively carry out his or her tasks.
Click here to view a sample of the Blueprints.
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Blueprint Audit Topics
- Trade and Other Receivables (UPDATED)
- Trade and Other Payables
- Cash and Bank Balances
- Property, Plant and Equipment
- Operating and Other Expenses
- Revenue (UPDATED)
- Cost of Sales
- Group Audit – Planning
- Inventory Count Observation
Please contact us at email@example.com should you have further queries.