SSAs are written in the context of an audit of financial statements (i.e. historical financial information) by an independent auditor. Users are to adapt the SSAs, where appropriate, when applying to other audit engagements.
SSA 200 - SSA 265
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing
* We would like to draw attention to the footnotes in the illustrations of the Appendix which highlight to the auditors that when the audit opinions on the financial statements are modified, there may be implications on the audit opinion on the accounting and other records as well, which the auditors would need to assess and evaluate on a case-by-case basis.
SSA 800 - SSA 810
Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks