Audit & Assurance

What's trending


ISCA Issues 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 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. Effective for audits of financial statements for periods beginning on or after 15 December 2023.

Learn more

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.

Learn more

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.

Learn more

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.

Open for Comments

Read about proposed changes to the auditing and assurance standards in Singapore and our views on them!


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

News & events

Latest updates on local and international developments!

Thought leadership