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The clarified Singapore Standards on Auditing (SSAs) were issued in January 2010 and are effective for audits of financial statements for periods beginning on or after 15 December 2009. Following the introduction of the clarified SSAs, ICPAS launched the ICPAS Clarity Bulletin on 11 January 2011, which will highlight salient changes of selected clarified SSAs, focusing on new and revised SSAs with significant changes, which would impact on the audits of financial statements. The ICPAS Clarity Bulletin serves the following objectives:
- Identify the objective in the selected clarified SSAs and establish the auditor’s obligation in relation to that objective;
- Highlight key differences between the selected clarified SSAs and the extant SSAs; and
- Summarise the audit implications arising from the changes in the selected clarified SSAs.
ICPAS Clarity Bulletin serves as a reference manual for the user and should not be used as a substitute for reading the clarified SSAs. In conducting an audit in accordance with clarified SSAs, the auditor is required to comply with all clarified SSAs that are relevant to the engagement.
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