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Others, Technical Articles
Assess Quality of Earnings and Risk of Financial Statement Manipulations – Use Current and Expanded Auditing Tools
24 Jul 2014
Finance and investment professionals have long spoken of “quality of earnings”, a phrase generally defined in terms of accounting conservatism and the replicability of reported earnings – that is, that current reported profit has not been driven by non-recurring one-time events or accounting gimmicks.
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Others, Technical Articles
The Libor Scandal: Lessons for Auditors
13 Mar 2014
News reports as early as 2008 alluded to possible improper manipulation of quoted LIBOR rates.
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Others, Technical Articles
S-Chips Moving into the Future
04 Jun 2012
From a small bourse in 1999 to the second-largest listed bourse in Asia, the rise of the Singapore Exchange (SGX) is remarkable.
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Others, Technical Articles
Technical Excellence Through the Kaleidoscope
20 May 2012
As the national accountancy body of Singapore, one of the key roles of the Institute of Certified Public Accountants of Singapore (ICPAS) is to empower our members with the right skills and knowledge so that they can successfully navigate the many challenges of a demanding marketplace.
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