/infocomm/istock-1065240778-c.jpg?sfvrsn=50a9b558_2)
/audit-assurance/istock-1133945516-c.jpg?sfvrsn=d158128a_2)
/courses/istock-1222725146-c1.jpg?sfvrsn=339e8e96_2)
/leadership-personal-development/istock-1049824998-c.jpg?sfvrsn=3865afcc_12)
.jpg?sfvrsn=d4038e84_0)
/courses/istock-1140691163-c.jpg?sfvrsn=24ccc519_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
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 beginning on or after 15 December 2019 |
| 210 | Agreeing the Terms of Audit Engagements | Download | Periods beginning on or after 15 December 2021 |
| 220 | Quality Control for an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
220 (Revised) | Quality Management for an Audit of Financial Statements | Periods beginning on or after 15 December 2022 | |
| 230 | Audit Documentation | Download | Periods beginning on or after 15 December 2021 |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 250 | Consideration of Laws and Regulations in an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2020 |
| 260 | Communication with Those Charged with Governance | Download | Periods beginning on or after 15 December 2020 |
| 265 | Communicating Deficiencies in Internal Control to those Charged with Governance and Management | Download | Periods beginning on or after 15 December 2021 |
SSA 300 - SSA 330
| SSA | Description | Effective Date | |
| 300 | Planning an Audit of Financial Statements | Download | Periods beginning on or after 15 December 2021 |
| 315 (Revised 2021) | Identifying And Assessing The Risks Of Material Misstatement
Summary of Conforming Amendments - SSA 315 (Revised 2021) | Download
Download | Periods beginning on or after 15 December 2021 |
| 320 | Materiality in Planning and Performing an Audit | Download | Periods beginning on or after 15 December 2021 |
| 330 | The Auditor’s Responses To Assessed Risks | Download | Periods beginning on or after 15 December 2021 |
SSA 402 - SSA 450
| SSA | Description | Effective Date | |
| 402 | Audit Considerations Relating to an Entity Using a Service Organisation | Download | Periods beginning on or after 15 December 2021 |
| 450 | Evaluation of Misstatements Identified during the Audit | Download | Periods beginning on or after 15 December 2020 |
SSA 500 - SSA 580
| SSA | Description | Effective Date | |
| 500 | Audit Evidence | Download | Periods beginning on or after 15 December 2021 |
| 501 | Audit Evidence – Specific Considerations for Selected Items | Download | Periods beginning on or after 15 December 2021 |
| 505 | External Confirmations | Download | Periods beginning on or after 15 December 2021 |
| 510 | Initial Audit Engagements – Opening Balances | Download | Periods ending on or after 15 December 2016 |
| 520 | Analytical Procedures | Download | Periods beginning on or after 15 December 2021 |
| 530 | Audit Sampling | Download | Periods beginning on or after 15 December 2021 |
| 540 | Auditing Accounting Estimates and Related Disclosures | Download | Periods beginning on or after 15 December 2021 |
| 550 | Related Parties | Download | Periods beginning on or after 15 December 2021 |
| 560 | Subsequent Events | Download | Periods beginning on or after 1 January 2018 |
| 570 | Going Concern | Download | Periods beginning on or after 15 December 2021 |
| 580 | Written Representations | Download | Periods beginning on or after 15 December 2019 |
SSA 600 - SSA 620
| SSA | Description | Effective Date | |
| 600 | Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) | Download | Periods beginning on or after 15 December 2021 |
| 610 | Using the Work of Internal Auditors | Download | Periods ending on or after 15 December 2013 (material shaded in gray – periods ending on or after 15 December 2014) |
| 620 | Using the Work of an Auditor’s Expert | Download | Periods beginning on or after 15 December 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 December 2019 |
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report | Download | Periods beginning on or after 15 December 2021 |
| 705 | Modifications to the Opinion in the Independent Auditor’s Report* | Download | Periods beginning on or after 1 January 2018 |
| 706 | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Download | Periods beginning on or after 1 January 2018 |
| 710 | Comparative Information—Corresponding Figures and Comparative Financial Statements | Download | Periods ending on or after 15 December 2016 |
| 720 | The Auditor’s Responsibilities Relating to Other Information | Download | Periods beginning on or after 1 January 2018 |
* 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 1 January 2018 |
| 805 | Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial Statement | Download | Periods beginning on or after 1 January 2018 |
| 810 | Engagements To Report On Summary Financial Statements | Download | Periods beginning on or after 1 January 2018 |