Audit & Assurance

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ISCA Issues Statement of Auditing Practice (SAP) 2 (Revised 2021)

SAP 2 has been enhanced to include a new section on “Confirmation on Internal Controls Required by SGX” and new illustrative auditors’ report on internal controls. The enhancements are effective for reports dated on or after 1 June 2021.

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Due Process

The standard-setting process of ISCA is robust and essentially one that draws from the resources of the IAASB.


ISCA's pronouncements relating to auditing and assurance govern audit, review, other assurance and related services engagements.

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Read about proposed changes to the auditing and assurance standards in Singapore and our views on them!


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