Course Description

This course features highlights from The Board Nexus session held on 19 May 2026.

The segment "ACRA’s updates on Audit Quality Indicators (AQIs): Evaluating Your External Auditor - Are You Asking the Right Questions?" discusses key areas including auditor independence, competence, communication, partner involvement, training, attrition, use of technology and AI, audit firm culture, restatements, professional scepticism, and audit firm rotation. It also highlights the importance of looking at AQIs holistically and over time, rather than as standalone metrics.

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Terence Lam

ISCA, Associate Director

Terence is a dedicated advocate for integrating sustainable practices into business strategies, leveraging technology to drive positive environmental impact.With a background in software development and project management, he excels in spearheading initiatives that promote sustainability throughout organisations.Terence's collaborative approach and commitment to excellence have earned him a reputation as a leader in the intersection of technology and sustainability.
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Kelvin Chow

Audit Committee Chairman of Starhill Global REIT, Board Chairman, EC World REIT
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Ng Meow Ling

Technical Director, Inspection Department, ACRA
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Gajendran Vyapuri

ISCA Council Member,Assurance Partner and Professional Practice Director, EY LLP

Course Rating

Speaker's Rating

0.5 CPE Hour

Lesson

2

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