• other-technical-guidance

ACRA's Audit Practice Bulletin No. 1 Of 2015

In ACRA’s practice reviews under the Practice Monitoring Programme, deficiencies in complying with Singapore Standard on Auditing (SSA) 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) were repeatedly noted and reported in the 2012, 2014 and 2015 annual reports. Hence, this Audit Practice Bulletin provides guidance and clarity on the audit procedures necessary prior to placing reliance on the work performed by component auditors, and to reiterate the need to increase the level of rigour and professional scepticism expected of the public accountant when acting as the group engagement auditor, together with illustrative examples.


Please click here for the Audit Practice Bulletin.

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