• ssqc-1

SSQC 1 Application – Tips and Resources for Cost-Effective Implementation

Singapore Standard on Quality Control 1 (SSQC 1) Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements focuses on quality control at the firm level, and other pronouncements issued by the Institute of Certified Public Accountants of Singapore (ICPAS) may set out additional standards and guidance for quality control at the engagement level for specific types of engagements. For example, SSA 220 deals with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements but is also premised on the firm being subject to SSQC 1.
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