.png?sfvrsn=dd675fd5_2)
.jpg?sfvrsn=d4038e84_0)
-(1).png?sfvrsn=db949de5_0)
-(5).png?sfvrsn=3162fbc9_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/business-management-global-connection/istock-1079974636-c.jpg?sfvrsn=e9fea23b_2)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
The engagement to provide a comfort letter in respect of the integrity of certain information disclosed in the investment circular, or to comment on changes in selected financial statement items subsequent to the latest period reported on in the reporting auditors’ report, is to be carried out in accordance with SSRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information and AGS 11 Comfort Letters and Due Diligence Meetings.
Updates to AGS 11
Arising from the issuance of SSRS 4400 (Revised) Agreed-Upon Procedures Engagements, AGS 11 was reviewed to determine if any revisions will be necessary.
The following amendments were made to certain paragraphs of AGS 11 to enhance its clarity:
- In paragraph 23(h) of AGS 11, the reference to SSRS 4400 was removed. Reference is made to AGS 11 instead.
- In Appendix 1 on Example Arrangement Letters, Examples 1 and 2, the reference to SSRS and Singapore Standards on Assurance Engagements (SSAE) were removed. Similarly, reference is made to AGS 11 instead.
- In Appendix 2 on Example Comfort Letters, Examples 1 and 2, the reference to SSRS and SSAE were removed.
Click here for AGS 11 (Revised 2022).