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Local News
AGS 12 Group Audits - Inaccessibility of Component Auditors’ Work Papers and Other Considerations
25 Feb 2020
AGS 12 Group Audits - Inaccessibility of Component Auditors’ Work Papers and Other Considerations provides guidance for group engagement teams on reliance on the work performed by the component auditor in situations where the group engagement team has determined it to be necessary to review the component auditor’s work papers but is unable to access the component auditor’s work papers due to an extraordinary event which restricts travel.
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Local News
Revised Audit Quality Indicators Disclosure Framework
06 Feb 2020
As part of ongoing efforts to raise audit quality, ACRA has revised the Audit Quality Indicators (AQI) Disclosure Framework in January 2020.
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Local News
Updated Audit Guidance Statement (AGS) 9 Illustration 2 on Group Audits
19 Nov 2019
AGS 9 illustration 2 is applicable to a group audit of a Statutory Board with subsidiaries.
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Local News
Updated Audit Guidance Statement (AGS) 1, Sample Independent Auditor’s Reports
04 Sep 2019
AGS 1 is a compilation of commonly used sample reports.
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Local News
SSA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
01 Sep 2019
SSA 540 (Revised) deals with the auditor’s responsibilities relating to accounting estimates and related disclosures in an audit of financial statements.
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Local News
Enhanced Statement of Auditing Practice (SAP) 2, Auditors and Public Offering Documents
27 Jun 2019
SAP 2 (Revised) 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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Local News
Amended Audit Guidance Statement (AGS) 9, Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards
22 Apr 2019
AGS 9 provides guidance for work performed by auditors of statutory boards (SBs) on whether the receipts, expenditure, investment of moneys and the acquisition and disposal of assets by SBs are in accordance with the relevant Acts and regulations.
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Local News
Comments Sought on ED SSA 540 (Revised) and Conforming and Consequential Amendments to Other Singapore Standards
09 Dec 2018
The proposed revised standard is based on the International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures issued by the International Auditing and Assurance Standards Board (IAASB) and is effective for financial statement audits for periods beginning on or after 15 December 2019.
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Local News
Amended Auditing and Assurance Pronouncements Arising from Singapore Financial Reporting Standards (International) (SFRS(I)s)
09 Dec 2018
The relevant auditing and assurance pronouncements have been amended arising from the issuance of Singapore Financial Reporting Standards (International) (SFRS(I)s) by the Accounting Standards Council (ASC).
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Local News
Amended AGS 1, Sample Independent Auditor's Reports
22 Oct 2018
Audit Guidance Statement (AGS) 1, Sample Independent Auditor's Reports is a compilation of commonly used sample reports.
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