Audit & Assurance

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ISCA Issues Audit Bulletin 1 Revised SSRS 4400, Agreed-Upon Procedures Engagements (AB 1)

SSRS 4400 (Revised) is effective for agreed-upon procedures (AUP) engagements for which the terms of engagement are agreed on or after 1 January 2022. AB 1 provides a summary of the key changes arising from SSRS 4400 (Revised) and certain key considerations for practitioners applying SSRS 4400 (Revised) for AUP engagements, as well as for the users of such AUP reports.

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ISCA Issues Audit Bulletin 2 Bank Confirmations Through Digital Platforms (AB 2)

Auditors are reminded of the requirements of SSA 505 External Confirmations when digital platforms are utilised to initiate or obtain bank confirmations. In particular, auditors shall maintain control over the external confirmation requests.

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ISCA Issues Updated AGS 1, Sample Independent Auditor’s Reports

Updates to the AGS include: 1) Appendix 4A Supplementary Reports for Banks (including Merchant Banks) and 2) Appendix 5A Agreed-Upon Procedures Report in connection with EDB’s EDAS Schemes.

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