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Audit Policy, Technical Articles
CPA Imposters
28 Jul 2020
Non-CPA firms pose a threat to qualified accounting practitioners and businesses that use their services often land in troubles, write Ng I-Ching.
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Audit Policy, Technical Articles
New “Small Company” Concept for Audit Exemption – Practical Application for Groups (Part 2)
03 May 2015
This article illustrates the applicability of the “small company” audit exemptions in the context of group companies.
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Audit Policy, Technical Articles
New “Small Company” Concept for Audit Exemption – Practical Application (Part 1)
12 Apr 2015
The Companies (Amendment) Act 2014 introduced the largest number of changes to the Companies Act since its enactment in 1967, in particular the “small company” audit exemption concept.
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Audit Policy, Technical Articles
Reforming the Audit Market
08 Apr 2015
Confidence in audit quality and auditor’s independence is taking a hit. This article examines if the proposed audit market reforms, in particular auditor rotation and limitations on non-audit services, may turn things around with emphasis on safeguards of audit quality in the Singapore context.
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Audit Policy, Technical Articles
Recent Legislative Changes to the Companies Act - Highlights of Key Amendments
23 Mar 2015
The Companies (Amendment) Act 2014 (Amendment Act) was passed by Parliament in October 2014, introducing the largest number of changes to the Companies Act since its enactment in 1967.
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Audit Policy, Technical Articles
Explaining Audit Market Structure and Reforms – Audit Independence and Provision of Non-audit Services (Part 3 of 3)
15 Feb 2015
Business diversification makes good sense to provide a one-stop-shop for the client, and may possibly reduce cost through economies of scope.
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Audit Policy, Technical Articles
Explaining Audit Market Structure and Reforms – Mandatory Rotation of Audit Firms, Partners and Audit Re-tendering (Part 2 of 3)
06 Jan 2015
In this article, we examine the policy interventions of mandatory audit firm rotation, partner rotation and re-tendering of the auditing contract.
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Audit Policy, Technical Articles
Explaining Audit Market Structure and Reforms Understanding Contexts and Implications (Part 1 of 3)
18 Dec 2014
This article is the first of a series of three articles analysing key aspects of the audit market reforms in major jurisdictions.
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Audit Policy, Technical Articles
Some Economics of Audit Market Reform
16 Dec 2014
This paper examines the competing independence hypothesis and expertise hypothesis that produce ambiguous theoretical relationships for audit quality-audit tenure, and independence-provision of non- assurance services.
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Audit Policy, Technical Articles
Auditor Independence – Putting Things in Perspective
08 Sep 2013
Auditor independence has once again come under scrutiny. A recent commentary suggested that “trust in external assurance is being eroded”, and the picture painted of the auditing profession is far from rosy.
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