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Audit Practice Bulletins

 

Audit Practice Bulletins are issued by ACRA to highlight current or emerging issues that may have a bearing on the conduct of audits by the public accountants.

10 April 2013 – Audit Practice Bulletin No. 2 of 2013: Auditor Independence – Serving as an Officer or Director on the Board of Assurance Clients

31 January 2013 – Audit Practice Bulletin No. 1 of 2013: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 4) – (A) Engagement Performance and (B) Monitoring

3 December 2012 – Audit Practice Bulletin No. 3 of 2012: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 3) – Human Resources

18 September 2012 - Audit Practice Bulletin No. 2 of 2012: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 2) - (A) Relevant Ethical Requirements and (B) Acceptance and Continuance of Client Relationships and Specific Engagements

13 August 2012 – Audit Practice Bulletin No. 1 of 2012: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 1) - Leadership Responsibilities for Quality within the Firm

13 December 2011 - Audit Practice Bulletin No. 2 of 2011: Audit considerations in an uncertain economic environment

16 September 2011 – Audit Practice Bulletin No. 1 of 2011: Engagement Quality Control Review

30 November 2010 - Audit Practice Bulletin No. 2 of 2010: Impairment of Non-Financial Assets

3 May 2010 – Audit Practice Bulletin No. 1 of 2010: External confirmations

16 March 2009 – Audit Practice Bulletin No. 1 of 2009: Audit considerations in the current economic environment

Last Updated/Reviewed on 10 Apr 2013