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Auditor Reporting, Technical Articles
Enhanced Auditor Reporting, Two Years On
13 Dec 2018
PwC’s second year report on the implementation of enhanced auditor reporting in Singapore, titled “Time to Step Up: Building momentum for progress”, revealed that while there was an increase in audit committees (ACs) providing commentaries on significant financial reporting matters in the annual reports, the quality of the commentaries could be further improved.
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Auditor Reporting, Technical Articles
Enhanced Auditor's Report - One Year On, The Real Test Begins
13 Dec 2017
Key findings from a joint study on the communicative value of Key Audit Matters, a year into the enhanced auditor's report, and possible areas for improvement in the second year.
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Auditor Reporting, Technical Articles
Embracing Transparency, Enhancing Value – A First Year Review of the Enhanced Auditor’s Report in Singapore
03 Oct 2017
Annual reports help investors decide where to put their hard-earned money. More insightful disclosures can therefore improve corporate transparency and enhance investors’ decision-making.
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Auditor Reporting, Technical Articles
New Investors’ Guide on the Enhanced Auditor’s Report
29 Mar 2017
The Accounting Corporate Regulatory Authority (ACRA), the Institute of Singapore Chartered Accountants (ISCA) and the Securities Investors Association Singapore (SIAS) have jointly produced a Guide to help investors better engage company directors, management and auditors.
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Auditor Reporting, Technical Articles
Enhanced Auditor Reporting
16 Oct 2016
During the Singapore Accountancy Convention 2016 (SAC) on August 25, Julia Tay, then-Deputy Chief Executive, Accounting and Corporate Regulatory Authority (ACRA), had shared, “When we talk about extended auditor’s reports, foreign brands like Rolls Royce and Vodafone come to mind.
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Auditor Reporting, Technical Articles
“Other Information” in an Audit (Part 2)
11 Aug 2016
This article covers the last key change on the enhanced systematic approach on Other Information (OI) work as well as the implications the changes have on the auditors.
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Auditor Reporting, Technical Articles
“Other Information” in an Audit (Part 1)
30 Jun 2016
Responsibilities of the auditor when a suite of seven new and revised auditor reporting standards come into effect in December 2016.
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Auditor Reporting, Technical Articles
ACCA-ISCA Report on Enhanced Auditor Reporting: All Aboard the Transparency Express!
02 Jun 2016
This report, jointly produced by the Association of Chartered Certified Accountants (ACCA) and ISCA, draws on a roundtable held in Singapore in November 2015.
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Auditor Reporting, Technical Articles
Leading the Way in Enhanced Auditor Reporting - Sharing Session by UK FRC
11 Jan 2016
As part of ISCA’s initiatives to provide relevant resources to the profession in the area of enhanced auditor reporting, ISCA is pleased to have Mr Paul George, Executive Director from the Conduct Division of the United Kingdom (UK) Financial Reporting Council (FRC) share the UK experience in an exclusive session for auditors who audit listed entities.
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Auditor Reporting, Technical Articles
Revolutionising Reporting: Why Care?
11 Nov 2015
This Report by the Chartered Accountants Australia and New Zealand discusses the opportunities and challenges of the introduction of Key Audit Matters (KAM).
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