/leadership-personal-development/istock-1049824998-c.jpg?sfvrsn=3865afcc_2)
.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)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/practice-management/istock-1045986668-c.jpg?sfvrsn=63f34805_2)
/business-management-global-connection/istock-1079974636-c.jpg?sfvrsn=e9fea23b_2)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
What's trending
/audit-assurance/istock-1052801538-c.jpg?sfvrsn=55bf7b78_2 "iStock-1052801538-c")
ISCA Invites Comments on Exposure Draft for SSA 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
SSA 600 (Revised) deals with special considerations that apply to a group audit, including when component auditors are involved. The proposed standard includes new and revised requirements for better alignment with recently revised standards (such as the quality management standards) and strengthens the auditor’s responsibilities related to planning and performing a group audit, among other revisions. Please send your comments on the exposure draft to professionalstandards@isca.org.sg by 23 December 2022.
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2 "iStock-866706340-c")
ISCA Issues Technical Bulletin 1 Addressing Climate-Related Risks in Financial Statements and Audits of such Financial Statements (TB 1)
Arising from the strong focus on climate globally and in Singapore, TB 1 provides guidance on climate-related risk considerations in financial reporting and audits of financial statements. It also includes an example of a Singapore entity in the transportation industry to illustrate how climate-related risks could affect how the principles of the financial reporting standards and auditing standards are applied.
/others/istock-1155123985-c.jpg?sfvrsn=744ca46_2 "iStock-1155123985-c")
ISCA Issues Audit Bulletin 3 Implementation of Quality Management Standards (AB 3)
This audit bulletin contains frequently asked questions to assist firms that perform audits or reviews of financial statements, or other assurance or related service engagements in the implementation of the quality management standards which will become effective from 15 December 2022.
/leadership-personal-development/istock-1169974807-c-v21aa435ce6b95427481e59a6357175527.jpg?sfvrsn=eb31779d_0)
Due Process
The standard-setting process of ISCA is robust and essentially one that draws from the resources of the IAASB.
/internal-controls-governance/istock-1191856584-c.jpg?sfvrsn=5733c265_2)
Standards & Guidance
ISCA's pronouncements relating to auditing and assurance govern audit, review, other assurance and related services engagements.
/courses/istock-468487334-c.jpg?sfvrsn=82eb6c0f_2)
Open for Comments
Read about proposed changes to the auditing and assurance standards in Singapore and our views on them!
/others/istock-1245951271-c.jpg?sfvrsn=fc3460f0_2)
Resources
ISCA supports the profession by providing a wide range of resources on various audit and assurance topics.
Hot Topics
Information and insights on key topical issues in the auditing and assurance landscape
/legal-secretarial/istock-1013627700-c.jpg?sfvrsn=72ddc817_2)
News & events
Latest updates on local and international developments!
/leadership-personal-development/istock-1205439297-c.jpg?sfvrsn=d44857f8_2)