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
SSADescription Effective Date
200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on AuditingDownloadPeriods beginning on or after 15 December 2021
210

(Updated in Jul 2022)

Agreeing the Terms of Audit EngagementsDownloadPeriods beginning on or after 15 December 2021
210

(Superseded)

Agreeing the Terms of Audit EngagementsDownloadPeriods beginning on or after 15 December 2021
220

(Updated in Jul 2022)

Quality Control for an Audit of Financial StatementsDownloadPeriods beginning on or after 15 December 2020
220 (Revised)Quality Management for an Audit of Financial StatementsDownloadPeriods beginning on or after 15 December 2022
220

(Superseded)

Quality Control for an Audit of Financial StatementsDownloadPeriods beginning on or after 15 December 2020
230Audit DocumentationDownloadPeriods beginning on or after 15 December 2021
240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial StatementsDownloadPeriods beginning on or after 15 December 2021
250Consideration of Laws and Regulations in an Audit of Financial StatementsDownloadPeriods beginning on or after 15 December 2020
260Communication with Those Charged with GovernanceDownloadPeriods beginning on or after 15 December 2020
265Communicating Deficiencies in Internal Control to those Charged with Governance and ManagementDownloadPeriods beginning on or after 15 December 2021
SSA 300 - SSA 330
SSADescription Effective Date
300Planning an Audit of Financial StatementsDownloadPeriods 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
320Materiality in Planning and Performing an AuditDownloadPeriods beginning on or after 15 December 2021
330The Auditor’s Responses To Assessed RisksDownloadPeriods beginning on or after 15 December 2021
SSA 402 - SSA 450
SSADescription Effective Date
402Audit Considerations Relating to an Entity Using a Service OrganisationDownloadPeriods beginning on or after 15 December 2021
450 Evaluation of Misstatements Identified during the Audit DownloadPeriods beginning on or after 15 December 2020
SSA 500 - SSA 580

(Updated in Jul 2022)

SSADescription Effective Date
500 Audit Evidence DownloadPeriods beginning on or after 15 December 2021
501Audit Evidence – Specific Considerations for Selected ItemsDownloadPeriods beginning on or after 15 December 2021
505External ConfirmationsDownloadPeriods beginning on or after 15 December 2021
510

(Updated in Jul 2022)

Initial Audit Engagements – Opening BalancesDownloadPeriods ending on or after 15 December 2016
510

(Superseded)

Initial Audit Engagements – Opening BalancesDownloadPeriods ending on or after 15 December 2016
520Analytical ProceduresDownloadPeriods beginning on or after 15 December 2021
530Audit SamplingDownloadPeriods beginning on or after 15 December 2021
540Auditing Accounting Estimates and Related DisclosuresDownloadPeriods beginning on or after 15 December 2021
550Related PartiesDownloadPeriods beginning on or after 15 December 2021
560 Subsequent Events DownloadPeriods beginning on or after 1 January 2018
570

(Updated in Jul 2022)

Going ConcernDownloadPeriods beginning on or after 15 December 2021
570

(Superseded)

Going ConcernDownloadPeriods beginning on or after 15 December 2021
580Written RepresentationsDownloadPeriods beginning on or after 15 December 2019
 SSA 600 - SSA 620
SSADescription Effective Date
600

(Updated in Jul 2022)

Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)DownloadPeriods beginning on or after 15 December 2021
600

(Superseded)

Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)DownloadPeriods beginning on or after 15 December 2021
610Using the Work of Internal AuditorsDownloadPeriods ending on or after 15 December 2013 (material shaded in gray – periods ending on or after 15 December 2014)
620Using the Work of an Auditor’s ExpertDownloadPeriods beginning on or after 15 December 2021
SSA 700 - SSA 720
SSADescription Effective Date
700

(Updated in Jul 2022)

Forming an Opinion and Reporting on Financial StatementsDownloadPeriods beginning on or after 15 December 2021
700

(Superseded)

Forming an Opinion and Reporting on Financial StatementsDownloadPeriods beginning on or after 15 December 2019
701 Communicating Key Audit Matters in the Independent Auditor’s Report DownloadPeriods beginning on or after 15 December 2021
705

(Updated in Jul 2022)

Modifications to the Opinion in the Independent Auditor’s ReportDownloadPeriods beginning on or after 1 January 2018
705

(Superseded)

Modifications to the Opinion in the Independent Auditor’s Report*DownloadPeriods beginning on or after 1 January 2018
706

(Updated in Jul 2022)

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s ReportDownloadPeriods beginning on or after 1 January 2018
706

(Superseded)

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report DownloadPeriods beginning on or after 1 January 2018
710

(Updated in Jul 2022)

Comparative Information—Corresponding Figures and Comparative Financial StatementsDownloadPeriods ending on or after 15 December 2016
710

(Superseded)

Comparative Information—Corresponding Figures and Comparative Financial StatementsDownloadPeriods ending on or after 15 December 2016
720

(Updated in Jul 2022)

The Auditor’s Responsibilities Relating to Other InformationDownloadPeriods beginning on or after 15 December 2021
720

(Superseded)

 
The Auditor’s Responsibilities Relating to Other Information DownloadPeriods beginning on or after 15 December 2021

 * 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
SSADescription Effective Date
800Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose FrameworksDownloadPeriods beginning on or after 1 January 2018
805Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial StatementDownloadPeriods beginning on or after 1 January 2018
810

(Updated in Jul 2022)

Engagements To Report On Summary Financial StatementsDownloadPeriods beginning on or after 1 January 2018
810

(Superseded)

Engagements To Report On Summary Financial Statements DownloadPeriods beginning on or after 1 January 2018