Singapore Standards on Auditing
Global Mindset, Asian Insights
Singapore Standards on Auditing (SSAs)
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
| 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 ending on or after 15 Dec 2013 |
| Download | Periods ending on or after 15 December 2016 | ||
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 Dec 2009 |
| 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 Dec 2013 (material shaded in gray – periods ending on or after 15 Dec 2014) |
| Download | Periods ending on or after 15 December 2016 | ||
| 230 | Audit Documentation | Download | Periods ending on or after 15 Dec 2013 |
| 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 Dec 2013 |
| Download | Periods ending on or after 15 December 2016 | ||
| 250 | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 Dec 2009 |
| 260 | Communication with Those Charged with Governance | Download | Periods ending on or after 15 Dec 2013 (material shaded in gray – periods ending on or after 15 Dec 2014) |
| Download | Periods ending on or after 15 December 2016 | ||
| 265 | Communicating Deficiencies in Internal Control to those Charged with Governance and Management | Download | Periods ending on or after 15 Dec 2013 |
SSA 300 - SSA 330
| SSA | Description | Effective Date | |
| 300 | Planning an Audit of Financial Statements | Download | Periods ending on or after 15 Dec 2013 (material shaded in gray – periods ending on or after 15 Dec 2014) |
| Download | Periods ending on or after 15 December 2016 | ||
| 315 | Identifying And Assessing The Risks Of Material Misstatement through Understanding The Entity And Its Environment | Download | Periods ending on or after 15 Dec 2013 |
| Download | Periods ending on or after 15 December 2016 | ||
| 320 | Materiality in Planning and Performing an Audit | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 330 | The Auditor’s Responses To Assessed Risks | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 |
SSA 402 - SSA 450
| SSA | Description | Effective Date | |
| 402 | Audit Considerations Relating to an Entity Using a Service Organisation | Download | Periods ending on or after 15 Dec 2013 |
| 450 | Evaluation of Misstatements Identified during the Audit | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 |
SSA 500 - SSA 580
| SSA | Description | Effective Date | |
| 500 | Audit Evidence | Download | Periods ending on or after 15 Dec 2013 |
| Periods ending on or after 15 December 2016 | |||
| 501 | Audit Evidence – Specific Considerations for Selected Items | Download | Periods beginning on or after 15 Dec 2009 |
| 505 | External Confirmations | Download | Periods beginning on or after 15 Dec 2009 |
| 510 | Initial Audit Engagements – Opening Balances | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 520 | Analytical Procedures | Download | Periods beginning on or after 15 Dec 2009 |
| 530 | Audit Sampling | Download | Periods beginning on or after 15 Dec 2009 |
| 540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures |
Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 550 | Related Parties | Download | Periods ending on or after 15 Dec 2013 |
| 560 | Subsequent Events | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 570 | Going Concern | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 580 | Written Representations | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 |
SSA 600 - SSA 620
| SSA | Description | Effective Date | |
| 600 | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods ending on or after 15 Dec 2013 (material shaded in gray – periods ending on or after 15 Dec 2014) |
| Download | Periods ending on or after 15 December 2016 | ||
| 610 | Using the Work of Internal Auditors | Download | Periods ending on or after 15 Dec 2013 (material shaded in gray – periods ending on or after 15 Dec 2014) |
| 620 | Using the Work of an Auditor’s Expert | Download | Periods beginning on or after 15 Dec 2009 |
SSA 700 - SSA 720
| SSA | Description | Effective Date | |
| 700 | Forming an Opinion and Reporting on Financial Statements | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report | Download | Periods ending on or after 15 December 2016 |
| 705 | Modifications to the Opinion in the Independent Auditor’s Report* | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 706 | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report |
Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 710 | Comparative Information—Corresponding Figures and Comparative Financial Statements | Download | Periods beginning on or after 15 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 720 | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 15 Dec 2009 |
| Periods ending on or after 15 December 2016 |
* 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
| SSA | Description | Effective Date | |
| 800 | Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks | Download | Periods beginning on or after 15 Dec 2009 |
| 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 Dec 2009 |
| Download | Periods ending on or after 15 December 2016 | ||
| 810 | Engagements To Report On Summary Financial Statements | Download | Periods beginning on or after 15 Dec 2009 |
| Periods ending on or after 15 December 2016 |
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