The Technical Group Discussion (TGD) on the practical challenges involved in the  application of professional judgment to the Singapore Standards on Auditing (SSAs) was conducted by Mr Eric Tan, founder of SPT Advisory, on 27 September 2011, at the Singapore Management University. The session covered SSA 230 Materiality in Planning and Performing an Audit, SSA 450 Evaluation of Misstatements Identified during the Audit and SSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures and was attended by 56 participants.

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