KICPAA

សិក្ខាសាលា ស្តីពី៖

KICPAA Physical Workshop | ISQM 1, ISQM 2, and ISA

ត្រឡប់ទៅវគ្គបណ្ដុះបណ្ដាល
សិក្ខាសាលា លម្អិត
ចុះឈ្មោះនៅទីនេះ!
  • កញ្ញា 8, 2023 9:00 ព្រឹក-5:00 ល្ងាច
  • Himawari Hotel Apartments
  • Khmer English
  • CPD 8 hrs
  • KICPAA/ ACCA Member$150/ ក្នុងម្នាក់
  • Non Member$160/ ក្នុងម្នាក់
Early bird registration: $10 discount per person before 24 August 2023

ISQM 1
What is ISQM 1?

Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, replaces the IAASB’s current standard, International Standard on Quality Control (ISQC) 1, which addresses firms’ systems of quality control. Under ISQM 1, firms are required to design a system of quality management to manage the quality of engagements performed by the firm. ISQM 1 applies to all firms that perform audits or reviews of financial statements, or other assurance or related services engagements (i.e., if the firm performs any of these engagements, ISQM 1 applies to managing quality for those engagements).
(https://www.ifac.org/_flysystem/azure-private/publications/ files/IAASB-ISQM-1-Fact-Sheet.pdf)

ISQM 2
What is ISQM 2?

Since an engagement quality (EQ) review is a specified response designed and implemented by the firm to address quality risks, International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, addresses the scope of engagements subject to an EQ review. The performance of an EQ review is undertaken at the engagement level by the EQ reviewer on behalf of the firm. Accordingly, ISQM 2, Engagement Quality Reviews, addresses:

  • The appointment and eligibility of the EQ reviewer; and
  •  The EQ reviewer’s responsibilities relating to the performance and documentation of an EQ review

(https://www.ifac.org/_flysystem/azure-private/-publications/-files/IAASB-ISQM-2-Fact-sheet.pdf)

ISA 220 (Revised)
What is of ISA 220 (Revised)?

Quality Management for an Audit of Financial Statements, deals with the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial statements, and the related responsibilities of the engagement partner.

(https: //www. i fac.org /_ f l ysystem/azure-private/publications/files/IAASB-ISA-220-Fact-Sheet.pdf)

នរណខ្លះគួរចូលរួមវគ្គនេះ?
  • All External Auditors
  • All Financial Positions
  • Accountants
  • Internal Auditors
  • Analysts
  • Chairman
  • CEO
  • CFO
  • Professors, and
  • Instructors.
Philipp Vater

Audit Director at Deloitte Singapore

Philipp Vater is an Audit Director at Deloitte Singapore with 14 years of experience in the audit business, including the audit of small, medium and large listed and non-listed enterprises, as well as in internal roles in the NPPD and Audit Risk team. He holds the audit CPA license in Germany and Switzerland.

Philipp has co-led the implementation of ISQM 1 and 2 across the Deloitte SEA network.
His sector experience includes manufacturing, consumer business, semi-conductor, automobile, logistics, food and beverage.

Current and previous roles / responsibilities relate to the Deloitte cluster firm SEA (comprising the countries Singapore, Malaysia, Thailand, Indonesia, Vietnam, Philippines, Cambodia, Myanmar, Laos, Brunei, Guam) Furthermore, Philipp Vater has been closely working with the Swiss Audit Procession EXPERT Suisse as a member of various task forces, including a task force to revise the Swiss Audit Manuals.

He has further greater experience as an author for technical articles, and has been a speaker at various occasions, internally and externally.

វាគ្មិន

ព័ត៌មានទំនាក់ទំនង
  • Ms. Y Mengchandapich
  • Membership Officer
  • +855 11 96 33 10 | 77 24 17 07
  • info@kicpaa.org

Explain the new International Standards on Quality Management and providing guidance in practical application.

  •  The course will start with a brief introduction into the new International Standards on Quality Management, a general overview of new requirements, including key changes to previous ISQC1, important milestones in implementation.
  • The course will then explain the three new or revised standards ISQM 1, ISQM 2 and ISA 220 revised in detail, highlighting important requirements and changes.
  • Lastly, the course will highlight important steps in practical application of new International Standards on Quality Management, with a particular focus on smaller audit firms.

របៀបវារៈ

  • 8:30 ព្រឹក-9:00 ព្រឹក

    Registration

    All

  • 9:00 ព្រឹក-9:05 ព្រឹក

    Welcome Speech

    Mr. Khun Darith, President of KICPAA

  • 9:05 ព្រឹក-10:35 ព្រឹក

    Introduction into the new International Standards on Quality Management

    Philipp Vater, Audit Director Deloitte Singapore

  • 10:35 ព្រឹក-10:50 ព្រឹក

    Coffee Break

    All

  • 10:50 ព្រឹក-12:00 ល្ងាច

    ISQM 1

    Philipp Vater, Audit Director Deloitte Singapore

  • 12:00 ល្ងាច-1:30 ល្ងាច

    Lunch Break

    All

  • 1:30 ល្ងាច-3:00 ល្ងាច

    ISQM 2 & ISA 220

    Philipp Vater, Audit Director Deloitte Singapore

  • 3:00 ល្ងាច-3:15 ល្ងាច

    Coffee Break

    All

  • 3:15 ល្ងាច-4:20 ល្ងាច

    Practical application of ISQM

    Philipp Vater, Audit Director Deloitte Singapore

  • 4:20 ល្ងាច-5:00 ល្ងាច

    Q&A and Photo Session

    Speaker & Participants

ចុចដើម្បីទាញយក សិក្ខាសាលា លម្អិត
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