Audit & Assurance

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ISCA Issues Audit Bulletin 3 Implementation of Quality Management Standards (AB 3)

This audit bulletin contains frequently asked questions to assist firms that perform audits or reviews of financial statements, or other assurance or related service engagements in the implementation of the quality management standards which will become effective from 15 December 2022.


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ISCA Issues Updated Auditing and Assurance Pronouncements Arising from Revised Legislation Titles

The updates of legislation titles in the Auditing and Assurance Pronouncements are editorial amendments to align the short titles of the Singapore Acts of Parliament currently referenced in the ISCA Auditing and Assurance Pronouncements to the revised short titles arising from the 2020 Revised Editions of Acts.


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ISCA Issues Audit Guidance Statement (AGS) 1 (Revised June 2022), Sample Independent Auditor’s Reports

Two new agreed-upon procedures (AUP) reports have been added to AGS 1: • Appendix 5B AUP Report in connection with the Economic Development Board Tax Incentive Scheme • Appendix 5C AUP Report in connection with the Enterprise Singapore Global Trader Programme.


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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.

Standards & Guidance

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

Open for Comments

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

Resources

ISCA supports the profession by providing a wide range of resources on various audit and assurance topics.

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