Public Consultation

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Public Consultation

ISCA actively undertakes public consultation with its members and stakeholders to gather feedback on matters such as proposals in Exposure Drafts/Consultation Papers/Invitation to Comment/Discussion Papers/Request for Input issued by the International Auditing and Assurance Standards Board (IAASB), issuance of locally developed standards/guidance, and implementation issues pertaining to the application of auditing and assurance standards in Singapore. The proposed standards/guidance may be modified in light of comments received before being issued in its final form.

All responses should be sent to technical@isca.org.sg by the respective due dates as indicated below.

Description	Published Date	Comments Due By
ED SAP 2 (Revised in 2020), Auditors and Public Offering Documents	3 Sep 20	30 Sep 20

ED Proposed Non-Authoritative Guidance: Extended External Reporting (EER) Assurance Supplement A: Credibility and Trust Model and Background and Contextual Information Supplement B: Illustrative Examples	1 Jun 20	30 Jun 20 (Closed)

ED SSA 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements Conforming Amendments to Other Singapore Standards Arising from SSA 250 (Revised)	4 May 20	3 Jun 20 (Closed)

ED Conforming Amendments to the IAASB’s International Standards	20 Nov 19	18 Dec 19 (Closed)
Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs	24 Jun 19	23 Jul 19 (Closed)

EDs for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews	14 Mar 19	30 Apr 19 (Closed)

IAASB’s Proposed Strategy for 2020-2023 and Work Plan for 2020-2021	14 Mar 19	13 Apr 19 (Closed)

ED SSA 540 (Revised), Auditing Accounting Estimates and Related Disclosures and Conforming and Consequential Amendments to Other Singapore Standards Arising from SSA 540 (Revised)	10 Dec 18	9 Jan 19 (Closed)

ED ISRS 4400 (Revised), Agreed-Upon Procedures Engagements	3 Dec 18	31 Jan 19 (Closed)

ED SAP 2 (Revised), Auditors and Public Offering Documents	21 Sep 18	19 Oct 18 (Closed)

ED AGS 1, Sample Independent Auditor’s Reports – New Appendix 1J	24 Aug 18	23 Sep 18 (Closed)

ED ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement	23 Jul 18	22 Aug 18 (Closed)

ED ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures	8 Jun 17	7 Jul 17 (Closed)

ED AGS 1 - Sample Independent Auditor’s Reports - Revision to Appendix 2	14 Dec 16	3 Jan 17 (Closed)

Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards	13 Dec 16	12 Jan 17 (Closed)

Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics	23 Nov 16	22 Dec 16 (Closed)

ED AGS 1 – Sample Independent Auditor’s Reports - Revisions to Appendix 1 and 4	15 Sep 16	14 Oct 16 (Closed)

SSA 810 (Revised), Engagements to Report on Summary Financial Statements	22 Jun 16	21 Jul 16 (Closed)

AGS 11 Comfort Letters and Due Diligence Meetings	28 Mar 16	27 Apr 16 (Closed)

SSA 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and SSA 805 (Revised), Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement	7 Mar 16	6 Apr 16 (Closed)

Enhancing Audit Quality in the Public Interest: A Focus on Professional Scepticism, Quality Control and Group Audits (ITC)	1 Feb 16	29 Feb 16 (Closed)

AGS 9, Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards	13 Jan 16	12 Feb 16 (Closed)

AGS 1, Sample Independent Auditor’s Reports – Revision to Appendix 3	27 Oct 15	12 Nov 15 (Closed)

SSA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information	25 Sep 15	24 Oct 15 (Closed)

Addressing Disclosures in the Audit of Financial Statements	25 Sep 15	24 Oct 15 (Closed)

ISA 810 (Revised), Engagements to Report on Summary Financial Statements	11 Aug 15	10 Sep 15 (Closed)

Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations (NOCLAR)	3 Aug 15	2 Sep 15 (Closed)

Auditor Reporting Reporting on Audited Financial Statements – Proposed New and Revised Singapore Standards on Auditing (SSAs) and Related Conforming Amendments	13 May 15	12 Jun 15 (Closed)

ISA 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and ISA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement	3 Feb 15	2 Mar 15 (Closed)

SSAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and conforming amendments to Singapore Framework for Assurance Engagements	3 Feb 15	2 Mar 15 (Closed)

Signing Convention for Assurance, Review and Related Services Engagements	22 Jul 14	18 Aug 14 (Closed)

Proposed Changes to the SSAs in Addressing Disclosures in the Audit of Financial Statements	17 Jun 14	14 Jul 14 (Closed)

SSA 720 (Revised), The Auditor's Responsibilities Relating to Other Information	30 May 14	26 Jun 14 (Closed)

SAP 2 (Revised), Auditors and Public Offering Documents	25 Mar 14	21 Apr 14 (Closed)

AGS 5 (Revised), Audits of Entities in Specific Industries, Professions or Vocations	16 Oct 13	13 Nov 13 (Closed)

Reporting on Audited Financial Statements: Proposed New and Revised Standards IAASB Explanatory Memorandum SSA 260 (Revised), Communication with Those Charged with Governance SSA 570 (Revised), Going Concern SSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements SSA 701, Communicating Key Audit Matters in the Independent Auditor’s Report SSA 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report SSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Conforming Amendments to Other SSAs	4 Sep 13	9 Oct 13 (Closed)

SSA 610 (Revised 2013), Using the Work of Internal Auditors	23 Jul 13	19 Aug 13 (Closed)

SSRE 2400 (Revised), Engagements to Review Historical Financial Statements	18 Feb 13	17 Mar 13 (Closed)

SSA 610 (Revised), Using the Work of Internal Auditors	29 May 12	28 Jun 12 (Closed)

SSA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment	29 May 12	28 Jun 12 (Closed)

SSAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information	12 Aug 11	22 Aug 11 (Closed)

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