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Audit Guidance Statement (AGS) 1, Sample Independent Auditors’ Report is a compilation of commonly used sample reports. Specifically this revision deals with the reports issued under the Singapore Standard on Assurance Engagement (SSAE) 3000 framework. SSAE 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information, which was recently revised in May 2015, is effective for assurance reports dated on or after 15 December 2015.
Necessary changes have been made to Appendix 3 of AGS 1 to incorporate the changes arising from the revised SSAE 3000. The revised reports have also been discussed with the relevant regulatory bodies.
Effective Date
The amended sample independent assurance reports in Appendix 3 are effective for assurance reports dated on or after 15 December 2015.
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