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Previous Versions of Singapore Standards on Auditing (SSAs)
SSA 200 - SSA 265
| SSA | Description | Effective Date | |
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing | Download | Periods beginning on or after 15 December 2021 |
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing | Download | Periods beginning on or after 15 December 2019 |
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing | Download | Periods beginning on or after 1 January 2018 |
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing | Download | Periods ending on or after 15 December 2016 |
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing | Download | Periods ending on or after 15 December 2013 |
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing | Download | Periods beginning on or after 15 December 2009 |
| 200 | Objective and General Principles Governing an Audit of Financial Statements | Download | Periods beginning on or after 15 June 2006 |
| SSA | Description | Effective Date | |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2022 |
| 210 (Updated in Jul 2022) | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2021 |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2021 |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2020 |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 1 January 2018 |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods ending on or after 15 December 2016 |
| 210 (Updated in Jun 2015) | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2009 |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2009 |
| 210 | Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2006 |
| SSA | Description | Effective Date | |
| 220 (Revised) | Quality Management for an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2022 |
| 220 (Updated in Jul 2022) | Quality Control for an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 220 (Updated in Dec 2021) | Quality Control for an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 220 | Quality Control for an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 220 | Quality Control for an Audit of Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 220 | Quality Control for an Audit of Financial Statements | Download | Periods ending on or after 15 December 2013 (except for material shaded in gray, which is effective for periods ending on or after 15 December 2014) |
| 220 | Quality Control for an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 220 | Quality Control for Audits of Historical Financial Information | Download | Periods beginning on or after 15 June 2005 |
| SSA | Description | Effective Date | |
| 230 | Audit Documentation | Download | Periods beginning on or after 15 December 2022 |
| 230 | Audit Documentation | Download | Periods beginning on or after 15 December 2021 |
| 230 | Audit Documentation | Download | Periods beginning on or after 15 December 2019 |
| 230 | Audit Documentation | Download | Periods ending on or after 15 December 2016 |
| 230 | Audit Documentation | Download | Periods ending on or after 15 December 2013 |
| 230 | Audit Documentation | Download | Periods beginning on or after 15 December 2009 |
| 230 | Audit Documentation | Download | Periods beginning on or after 15 June 2006 |
| SSA | Description | Effective Date | |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2021 |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Download | Periods ending on or after 15 December 2013 |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 240 | The Auditor’s Responsibilities to Consider Fraud in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 250 (Revised) | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2022 |
| 250 (Revised) | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2021 |
| 250 (Revised) | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 250 | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 250 | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 260 (Revised) | Communication with Those Charged with Governance | Download | Periods beginning on or after 15 December 2023 |
| 260 (Revised) | Communication with Those Charged with Governance | Download | Periods beginning on or after 1 January 2023 |
| 260 (Revised) | Communication with Those Charged with Governance | Download | Periods beginning on or after 15 December 2022 |
| 260 (Revised) | Communication with Those Charged with Governance | Download | Periods beginning on or after 15 December 2021 |
| 260 (Revised) | Communication with Those Charged with Governance | Download | Periods beginning on or after 15 December 2020 |
| 260 (Revised) | Communication with Those Charged with Governance | Download | Periods ending on or after 15 December 2016 |
| 260 | Communication with Those Charged with Governance | Download | Periods ending on or after 15 December 2013 (except for material shaded in gray, which is effective for periods ending on or after 15 December 2014) |
| 260 | Communication with Those Charged with Governance | Download | Periods beginning on or after 15 December 2009 |
| 260 | Communications of Audit Matters with Those Charged with Governance | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 265 | Communicating Deficiencies in Internal Control to those Charged with Governance and Management | Download | Periods beginning on or after 15 December 2021 |
| 265 | Communicating Deficiencies in Internal Control to those Charged with Governance and Management | Download | Periods ending on or after 15 December 2013 |
| 265 | Communicating Deficiencies in Internal Control to those Charged with Governance and Management | Download | Periods beginning on or after 15 December 2009 |
SSA 300 - SSA 330
| SSA | Description | Effective Date | |
| 300 | Planning an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2022 |
| 300 | Planning an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2021 |
| 300 | Planning an Audit of Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 300 | Planning an Audit of Financial Statements | Download | Periods ending on or after 15 December 2013 (except for material shaded in gray, which is effective for periods ending on or after 15 December 2014) |
| 300 | Planning an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 300 | Planning an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 315 (Revised 2021) | Identifying and Assessing the Risks of Material Misstatement | Download | Periods beginning on or after 1 January 2023 |
| 315 (Revised 2021) | Identifying and Assessing the Risks of Material Misstatement | Download | Periods beginning on or after 15 December 2022 |
| 315 (Revised 2021) | Identifying and Assessing the Risks of Material Misstatement Summary of Conforming Amendments - SSA 315 (Revised 2021) | Download Download | Periods beginning on or after 15 December 2021 |
| 315 (Revised) | Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment | Download | Periods ending on or after 15 December 2016 |
| 315 (Revised) | Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment | Download | Periods ending on or after 15 December 2013 |
| 315 | Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment | Download | Periods beginning on or after 15 December 2009 |
| 315 | Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 320 | Materiality in Planning and Performing an Audit | Download | Periods beginning on or after 15 December 2021 |
| 320 | Materiality in Planning and Performing an Audit | Download | Periods ending on or after 15 December 2016 |
| 320 | Materiality in Planning and Performing an Audit | Download | Periods beginning on or after 15 December 2009 |
| 320 | Audit Materiality | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 330 | The Auditor’s Responses to Assessed Risks | Download | Periods ending on or after 15 December 2016 |
| 330 | The Auditor’s Responses to Assessed Risks | Download | Periods beginning on or after 15 December 2009 |
| 330 | The Auditor’s Procedures in Responses to Assessed Risks | Download | Periods beginning on or after 15 June 2006 |
SSA 402 - SSA 450
| SSA | Description | Effective Date | |
| 402 | Audit Considerations Relating to an Entity Using a Service Organisation | Download | Periods beginning on or after 15 December 2021 |
| 402 | Audit Considerations Relating to an Entity Using a Service Organisation | Download | Periods ending on or after 15 December 2013 |
| 402 | Audit Considerations Relating to an Entity Using a Service Organisation | Download | Periods beginning on or after 15 December 2009 |
| 402 | Audit Considerations Relating to Entities Using Service Organisations | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 450 | Evaluation of Misstatements Identified During the Audit | Download | Periods beginning on or after 1 January 2018 |
| 450 | Evaluation of Misstatements Identified During the Audit | Download | Periods ending on or after 15 December 2016 |
| 450 | Evaluation of Misstatements Identified During the Audit | Download | Periods beginning on or after 15 December 2009 |
SSA 500 - SSA 580
| SSA | Description | Effective Date | |
| 500 | Audit Evidence | Download | Periods beginning on or after 15 December 2021 |
| 500 | Audit Evidence | Download | Periods beginning on or after 15 December 2020 |
| 500 | Audit Evidence | Download | Periods ending on or after 15 December 2016 |
| 500 | Audit Evidence | Download | Periods ending on or after 15 December 2013 |
| 500 | Audit Evidence | Download | Periods beginning on or after 15 December 2009 |
| 500 | Audit Evidence | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 501 | Audit Evidence – Specific Considerations for Selected Items | Download | Periods beginning on or after 15 December 2021 |
| 501 | Audit Evidence – Specific Considerations for Selected Items | Download | Periods beginning on or after 15 December 2009 |
| 501 | Audit Evidence – Additional Considerations for Specific Items | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 505 | External Confirmations | Download | Periods beginning on or after 15 December 2009 |
| 505 | External Confirmations | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 510 | Initial Audit Engagements – Opening Balances | Download | Periods beginning on or after 1 January 2023 |
| 510 (Updated in Jul 2022) | Initial Audit Engagements – Opening Balances | Download | Periods ending on or after 15 December 2016 |
| 510 | Initial Audit Engagements – Opening Balances | Download | Periods ending on or after 15 December 2016 |
510 (Updated in Jun 2015) | Initial Audit Engagements – Opening Balances | Download | Periods beginning on or after 15 December 2009 |
| 510 | Initial Audit Engagements – Opening Balances | Download | Periods beginning on or after 15 December 2009 |
| 510 | Initial Engagements Opening Balances | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 520 | Analytical Procedures | Download | Periods beginning on or after 15 December 2009 |
| 520 | Analytical Procedures | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 530 | Audit Sampling | Download | Periods beginning on or after 15 December 2009 |
| 530 | Audit Sampling and Other Means of Testing | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 540 (Revised) | Auditing Accounting Estimates and Related Disclosures | Download | Periods beginning on or after 15 December 2022 |
| 540 (Revised) | Auditing Accounting Estimates and Related Disclosures | Download | Periods beginning on or after 15 December 2021 |
| 540 (Revised) | Auditing Accounting Estimates and Related Disclosures | Download | Periods beginning on or after 15 December 2019 |
| 540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures | Download | Periods beginning on or after 1 January 2018 |
| 540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures | Download | Periods ending on or after 15 December 2016 |
| 540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures | Download | Periods beginning on or after 15 December 2009 |
| 540 | Audit of Accounting Estimates | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 545 | Auditing Fair Value Measurements and Disclosures | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 550 | Related Parties | Download | Periods beginning on or after 15 December 2021 |
| 550 | Related Parties | Download | Periods beginning on or after 1 January 2018 |
| 550 | Related Parties | Download | Periods ending on or after 15 December 2013 |
| 550 | Related Parties | Download | Periods beginning on or after 15 December 2009 |
| 550 | Related Parties | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 560 | Subsequent Events | Download | Periods ending on or after 15 December 2016 |
| 560 | Subsequent Events | Download | Periods beginning on or after 15 December 2009 |
| 560 | Subsequent Events | Download | Reports dated on or after 31 December 2006 |
| SSA | Description | Effective Date | |
| 570 (Revised) | Going Concern | Download | Periods beginning on or after 1 January 2023 |
| 570 (Revised) (Updated in Jul 2022) | Going Concern | Download | Periods beginning on or after 15 December 2021 |
| 570 (Revised) | Going Concern | Download | Periods beginning on or after 15 December 2021 |
| 570 (Revised) | Going Concern | Download | Periods beginning on or after 1 January 2018 |
| 570 (Revised) | Going Concern | Download | Periods ending on or after 15 December 2016 |
| 570 | Going Concern | Download | Periods beginning on or after 15 December 2009 |
| 570 | Going Concern | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 580 | Written Representations | Download | Periods beginning on or after 1 January 2018 |
| 580 | Written Representations | Download | Periods ending on or after 15 December 2016 |
| 580 | Written Representations | Download | Periods beginning on or after 15 December 2009 |
| 580 | Management Representations | Download | Periods beginning on or after 15 December 2004 |
SSA 600 - SSA 620
| SSA | Description | Effective Date | |
| 600 | Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods beginning on or after 1 January 2023 |
| 600 | Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods beginning on or after 15 December 2022 |
| 600 (Updated in Jul 2022) | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods beginning on or after 15 December 2021 |
| 600 | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods beginning on or after 15 December 2021 |
| 600 | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods ending on or after 15 December 2016 |
| 600 (Updated in Jun 2015) | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods ending on or after 15 December 2013 (except for material shaded in gray, which is effective for periods ending on or after 15 December 2014) |
| 600 | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods ending on or after 15 December 2013 (except for material shaded in gray, which is effective for periods ending on or after 15 December 2014) |
| 600 | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods beginning on or after 15 December 2009 |
| 600 | Using the Work of Another Auditor | Download | Periods beginning on or after 1 January 1997 |
| SSA | Description | Effective Date | |
| 610 (Revised 2013) | Using the Work of Internal Auditors | Download | Periods beginning on or after 15 December 2022 |
| 610 (Revised 2013) | Using the Work of Internal Auditors | Download | Periods beginning on or after 15 December 2021 |
| 610 (Revised 2013) | Using the Work of Internal Auditors | Download | Periods ending on or after 15 December 2013 (except for material shaded in gray, which is effective for periods ending on or after 15 December 2014) |
| 610 | Using the Work of Internal Auditors | Download | Periods beginning on or after 15 December 2009 |
| 610 | Considering the Work of Internal Auditing | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 620 | Using the Work of an Auditor’s Expert | Download | Periods beginning on or after 15 December 2021 |
| 620 | Using the Work of an Auditor’s Expert | Download | Periods beginning on or after 15 December 2009 |
| 620 | Using the Work of an Expert | Download | Periods beginning on or after 15 December 2004 |
SSA 700 - SSA 720
| SSA | Description | Effective Date | |
| 700 (Revised) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 1 January 2023 |
| 700 (Revised) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 December 2022 |
| 700 (Revised) (Updated in Jul 2022) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 December 2021 |
| 700 (Revised) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 December 2021 |
| 700 (Revised) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 December 2019 |
| 700 (Revised) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 1 January 2018 |
| 700 (Revised) | Forming an Opinion and Reporting on Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 700 (Updated in Jun 2015) | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 700 | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 700 | The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements | Download | Reports dated on or after 31 December 2006 |
| SSA | Description | Effective Date | |
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2022 |
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2021 |
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2019 |
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report | Download | Periods ending on or after 15 December 2016 |
| 701 | Modifications to the Independent Auditor’s Report | Download | Reports dated on or after 31 December 2006 |
| SSA | Description | Effective Date | |
| 705 (Revised) | Modifications to the Opinion in the Independent Auditor’s Report | Download | Periods beginning on or after 1 January 2023 |
| 705 (Revised) (Updated in Jul 2022) | Modifications to the Opinion in the Independent Auditor’s Report* | Download | Periods beginning on or after 1 January 2018 |
| 705 (Revised) | Modifications to the Opinion in the Independent Auditor’s Report | Download | Periods beginning on or after 1 January 2018 |
| 705 (Revised) | Modifications to the Opinion in the Independent Auditor’s Report | Download | Periods ending on or after 15 December 2016 |
705 (Updated in Jun 2015) | Modifications to the Opinion in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2009 |
| 705 | Modifications to the Opinion in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2009 |
| SSA | Description | Effective Date | |
| 706 (Revised) | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods beginning on or after 1 January 2023 |
| 706 (Revised) (Updated in Jul 2022) | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods beginning on or after 1 January 2018 |
| 706 (Revised) | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods beginning on or after 1 January 2018 |
| 706 (Revised) | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods ending on or after 15 December 2016 |
| 706 (Updated in Jun 2015) | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2009 |
| 706 | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2009 |
| SSA | Description | Effective Date | |
| 710 | Comparative Information – Corresponding Figures and Comparative Financial Statements | Download | Periods beginning on or after 1 January 2023 |
| 710 (Updated in Jul 2022) | Comparative Information—Corresponding Figures and Comparative Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 710 | Comparative Information—Corresponding Figures and Comparative Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 710 (Updated in Jun 2015) | Comparative Information—Corresponding Figures and Comparative Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 710 | Comparative Information—Corresponding Figures and Comparative Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 710 | Comparatives | Download | Periods beginning on or after 15 December 2004 |
| SSA | Description | Effective Date | |
| 720 (Revised) | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 1 January 2023 |
| 720 (Revised) | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 15 December 2022 |
| 720 (Revised) (Updated in Jul 2022) | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 15 December 2021 |
| 720 (Revised) | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 15 December 2021 |
| 720 (Revised) | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 1 January 2018 |
| 720 (Revised) | The Auditor’s Responsibilities Relating to Other Information | Download | Periods ending on or after 15 December 2016 |
| 720 | The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements | Download | Periods beginning on or after 15 December 2009 |
| 720 | Other Information in Documents Containing Audited Financial Statements | Download | Periods beginning on or after 15 December 2004 |
SSA 800 - SSA 810
| SSA | Description | Effective Date | |
| 800 (Revised) (Updated in Dec 2021) | Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks | Download | Periods beginning on or after 1 January 2018 |
| 800 (Revised) | Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks | Download | Periods beginning on or after 1 January 2018 |
| 800 (Revised) | Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks | Download | Periods ending on or after 15 December 2016 |
| 800 | Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks | Download | Periods beginning on or after 15 December 2009 |
| 800 | The Independent Auditor’s Report on Special Purpose Audit Engagements | Download | Reports dated on or after 31 December 2006 |
| SSA | Description | Effective Date | |
| 805 (Revised) | Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Download | Periods beginning on or after 1 January 2023 |
| 805 (Revised) | Special Considerations─Audits of Single Financial Statements And Specific Elements, Accounts or Items of a Financial Statement | Download | Periods beginning on or after 15 December 2022 |
| 805 (Revised) (Updated in Dec 2021) | Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Download | Periods beginning on or after 1 January 2018 |
| 805 (Revised) | Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Download | Periods beginning on or after 1 January 2018 |
| 805 (Revised) | Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Download | Periods ending on or after 15 December 2016 |
| 805 | Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Download | Periods beginning on or after 15 December 2009 |
| SSA | Description | Effective Date | |
| 810 (Revised) (Updated in Dec 2021) | Engagements to Report on Summary Financial Statements | Download | Periods beginning on or after 1 January 2018 |
| 810 (Revised) | Engagements to Report on Summary Financial Statements | Download | Periods beginning on or after 1 January 2018 |
| 810 (Revised) (Updated in Sep 2016) | Engagements to Report on Summary Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 810 | Engagements to Report on Summary Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 810 | Engagements to Report on Summary Financial Statements | Download | Periods beginning on or after 15 December 2009 |