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What's trending
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ISCA Issues Audit Bulletin (AB) 9 on Inclusion of Public Accountant’s Name in Auditor’s Report
The introduction of Section 59A to the Accountants Act requires auditor’s reports issued by a public accountant or an accounting entity that fall within the scope of Section 59A(4) to clearly state the full name of the public accountant responsible for the audit engagement, regardless of the auditing standards applied. Previously, this requirement was only applicable for listed entities under the SSAs. Since Section 59A of the Accountants Act became applicable to auditor’s reports dated on or after 6 May 2026, questions have arisen regarding the application of the requirements under Section 59A(4). Drawing on these implementation queries, this Audit Bulletin has been prepared to provide responses to frequently asked questions and assist public accountants in applying the new requirements.
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ISCA Issues Audit Bulletin (AB) 8 Key Considerations in Auditing Valuation of Unquoted Equity Investments
With limited observable market data, valuation of unquoted equity investments can involve professional judgement and present significant challenges. This is also an area where recurring inspection findings have been observed. ISCA developed AB 8 to highlight key considerations for auditors when designing and performing procedures over the valuation of unquoted equity investments measured at fair value
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ISCA Issues Audit Bulletin (AB) 3 (Revised Nov 2025) Implementation of Quality Management Standards
This audit bulletin contains frequently asked questions (“FAQs”) to assist firms in the implementation of the quality management standards1. AB 3 has been updated to incorporate three new FAQs, providing considerations on time tracking, independence verification and monitoring of completed engagements.
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ISCA Comments on IAASB’s Exposure Draft (ED): Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project
The proposed amendments address recent revisions to the IESBA Code concerning the use of the work of an external expert. We agree with the proposed amendments to align the IAASB standards to the IEBSA Code, but highlighted concerns over challenges in obtaining the necessary information on financial interests, relationships and independence from external experts, who may not be subjected to the IESBA Code.
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ISCA Issues Audit Bulletin (AB) 7 Considerations over External Confirmation Procedures
ISCA developed AB 7 to highlight certain key considerations for the auditor when designing and performing external confirmation procedures. The AB illustrates how some of these considerations apply in several scenarios where external confirmation procedures are used, including: • Obtaining confirmation from a bank in a foreign jurisdiction • Obtaining confirmation on escrow accounts • Relying on a confirmation for the valuation of investments in unquoted funds
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ISCA Issues Audit Bulletin (AB) 6 Key Revisions to Group Audits - SSA 600 (Revised)
ISCA developed Audit Bulletin (AB) 6 to raise awareness of the key changes to SSA 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) and provide guidance to address implementation challenges, including applying the new risk-based approach in planning and performing a group audit engagement.
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Due Process
The standard-setting process of ISCA is robust and essentially one that draws from the resources of the IAASB.
Standards & Guidance
ISCA's pronouncements relating to auditing and assurance govern audit, review, other assurance and related services engagements.
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Open for Comments
Read about proposed changes to the auditing and assurance standards in Singapore and our views on them!
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Resources
ISCA supports the profession by providing a wide range of resources on various audit and assurance topics.
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News & Events
Latest updates on local and international developments!