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The Accounting Corporate Regulatory Authority (ACRA), the Institute of Singapore Chartered Accountants (ISCA) and the Securities Investors Association Singapore (SIAS) have jointly produced a Guide to help investors better engage company directors, management and auditors. This Guide on the enhanced auditor’s report will help investors identify significant risk areas in listed companies’ financial statements and understand how these areas are audited.
The Guide focuses on key matters that auditors of listed companies are now required to provide in their reports, following the adoption of the enhanced auditor reporting standards with effect from 15 December 2016. It explains the different types of audit opinions, how unfavourable audit opinions could be identified, and the issues investors should look out for. The Guide also includes a list of relevant questions relating to key audit matters that investors could consider raising with directors, management and auditors during AGMs.
Click here for the Guide Click here for the Press Release