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Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 3 of 2016
16 Oct 2016
This Audit Practice Bulletin shares the key observations arising from checks on the public accountants' compliance with the continuing professional education requirements for the rolling 3-year period from 1 January 2013 to 31 December 2015.
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Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 2 of 2016
01 Aug 2016
This Audit Practice Bulletin seeks to provide guidance on the decision-making process where public accountants may apply when determining Key Audit Matters (KAMs) and ACRA’s expectations with respect to the documentation requirements in SSA 701 – Communicating Key Audit Matters in the Independent Auditor’s Report.
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Other Technical Guidance
Material Inconsistencies in Other Information under SSA 720 (Revised) – Guidance with regard to Directors’ Statement
26 Jun 2016
Section 201 (16) of the Companies Act requires the financial statements of a Singapore incorporated company to be accompanied by a Directors’ Statement.
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Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 1 of 2016
14 Jun 2016
ACRA issued the Audit Practice Bulletin (APB) on Identifying, Assessing and Responding to Risks of Material Misstatement in the Financial Statements
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Other Technical Guidance
AGS 11: Comfort Letters and Due Diligence Meetings
27 Mar 2016
ISCA issued Audit Guidance Statement (AGS) 11 Comfort Letters and Due Diligence Meetings (the Statement) in June 2016, effective for engagements where the engagement letter for the appointment as reporting auditors is dated on or after 1 September 2016.
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Other Technical Guidance
ACRA Issues Audit Practice Bulletin on Group Audits
10 Mar 2016
Accounting and Corporate Regulatory Authority (ACRA) issued its Audit Practice Bulletin (Bulletin) on the audits of group financial statements.
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Other Technical Guidance
ACRA's Audit Practice Bulletin No. 1 Of 2015
16 Dec 2015
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.
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Other Technical Guidance
A Practical Guide to Obtaining Confirmation from Key Management Personnel on Related Party Disclosures
13 Jul 2014
With the objective of enhancing consistency among auditors and within the financial reporting community, ISCA has developed a practical guide to assist auditors and companies obtain the required and relevant information pertaining to related party transactions, arrangements and balances, from identified KMP.
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Other Technical Guidance
Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition
14 Nov 2012
This comprehensive implementation guide from IFAC is intended to help practitioners understand and efficiently apply the clarified International Standards on Auditing (ISAs) to audits of small- and medium-sized entities (SMEs).
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Other Technical Guidance
ICPAS Clarity Bulletin 2 – A Practical Approach to the Clarified Singapore Standards on Auditing
04 Jun 2012
The Institute is pleased to release ICPAS Clarity Bulletin 2 which goes a step further to provide practical guidance to auditors when applying and implementing selected clarified SSAs.
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