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Local News
ISCA Issues SSRS 4400 (Revised) Agreed-Upon Procedures Engagements
01 Sep 2021
SSRS 4400 (Revised) deals with the practitioner’s responsibilities when engaged to perform an AUP engagement, and the form and content of the AUP report. Revisions include new requirements for practitioner to exercise professional judgement throughout the engagement and usage of clear terminology in the AUP report. Effective for AUP engagements for which the terms of engagement are agreed on or after 1 January 2022.
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Local News
ISCA Issues Conforming Amendments to the ISCA Singapore Standards Arising from Revisions to Ethics Codes
01 Sep 2021
The conforming amendments align the ISCA Singapore Standards to the ACRA Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities and ISCA Code of Professional Conduct and Ethics. Effective as of 1 December 2021.
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Local News
ISCA Issues SSA 315 (Revised 2021) and Conforming Amendments to Other Singapore Standards
31 Aug 2021
SSA 315 (Revised 2021) deals with the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements. The amendments, which include enhancing the application of professional skepticism in audits, encourage a more robust risk assessment and thereby more focused responses to identified risks. Effective for audits of financial statements for periods beginning on or after 15 December 2021.
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Local News
ISCA Issues Audit Guidance Statement (AGS) 13, Data Analytics in a Financial Statements Audit
13 Aug 2021
To enhance the quality of audits and more effectively deal with large volumes of data, data analytics tools and techniques are increasingly employed in the audit of financial statements. AGS 13 provides guidance for auditors on the key principles and illustrative examples of the application of data analytics in the audit of financial statements.
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Local News
ISCA Issues Updated Audit Guidance Statement (AGS) 1, Sample Independent Auditor’s Reports
21 Jun 2021
Main updates relate to revised sample reports in relation to: 1) Housing Developers (Project Account) Rules, where an additional licence condition has been imposed over mortgages, charges or encumbrances on the land and/or building project 2) Payment Services Act, which replaces the Money-changing and Remittance Business Act and the Payment Systems (Oversight) Act in regulating payment services.
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Local News
ISCA Invites Comments on ED SSRS 4400 (Revised)
18 May 2021
ISCA seeks comments on SSRS 4400 (Revised 2021), Agreed-Upon Procedures Engagements. Please submit comments to technical@isca.org.sg by 17 June 2021.
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Local News
Comments Sought on Exposure Draft of Audit Guidance Statement (AGS) 13
30 Apr 2021
AGS 13 Data Analytics in a Financial Statements Audit provides guidance on the key principles of the application of data analytics in the audit of financial statements.
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Local News
Comments Sought on EDs for Quality Management Standards at the Firm and Engagement Level, including Engagement Quality Reviews
22 Apr 2021
ISCA seeks public comment on three interrelated standards that address quality management
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Local News
Comments Sought on ED SSA 315 (Revised 2021) and Conforming Amendments to Other Singapore Standards
08 Apr 2021
SSA 315 (Revised) has been revised to include a more robust and consistent risk identification and assessment. The revised standard sets out clarified and enhanced requirements, and enhanced application material, to support the auditor’s risk assessment process, intended to support more focused responses to the auditor’s risk assessment in accordance with ISA 330, The Auditor’s Responses to Assessed Risks.
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Local News
Enhanced Statement of Auditing Practice 2, Auditors and Public Offering Documents
15 Feb 2021
SAP 2 (Revised 2021) provides guidance on the reporting auditor’s roles and responsibilities when engaged as a professional in a public offering exercise, and general principles governing engagements relating to public offering documents.
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