Handbook Master Contents

Volume Two

Singapore Standards on Auditing (SSA)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
Preface to the Singapore Standards on Quality Control, Auditing, Review, Other Assurance and Related Services		15.12.09	Sep 09
Preface to Singapore Standards on Quality Control, Auditing, Assurance and Related Services		Sep 96	Jun 05
Glossary of Terms (R)		15.12.09	Jan 10
Glossary of Terms		-	-
Framework for Assurance Engagements		AR: 1.1.05	Mar 05
200 – 299 General Principles and Responsibilities
SSA 200 (R)	Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing	15.12.09	Sep 09
SSA 200	Objective and General Principles Governing an Audit of Financial Statements	15.12.05	Aug 06
SSA 210 (R)	Agreeing the Terms of Audit Engagements	15.12.09	Jan 10
SSA 210	Terms of Audit Engagements	15.12.04	Aug 06
SSA 220 (R)	Quality Control for an Audit of Financial Statements	15.12.09	Sep 09
SSA 220	Quality Control for Audits of Historical Financial Information	15.6.05	Mar 05
SSA 230 (R)	Audit Documentation	15.12.09	Jan 10
SSA 230	Audit Documentation	15.06.06	Dec 05
SSA 240 (R)	The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements	15.12.09	Jan 10
SSA 240	The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements	15.12.04	Mar 05
SSA 250 (R)	Consideration of Laws and Regulations in an Audit of Financial Statements	15.12.09	Sep 09
SSA 250	Consideration of Laws and Regulations in an Audit of Financial Statements	15.12.04	Jun 05
SSA 260 (R)	Communication with Those Charged with Governance	15.12.09	Jan 10
SSA 260	Communications of Audit Matters with Those Charged with Governance	15.12.04	Jun 05
SSA 265	Communicating Deficiencies in Internal Control to those Charged with  Governance and Management	15.12.09	Jan 10
300 – 499 Risk Assessment and Response to Assessed Risks
SSA 300 (R)	Planning an Audit of Financial Statements	15.12.09	Jan 10
SSA 300	Planning an Audit of Financial Statements	15.12.04	Mar 05
SSA 315 (R)	Identifying and Assessing The Risks of Material Misstatement Through Understanding the Entity and Its Environment	15.12.09	Jan 10
SSA 315	Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement	15.12.04	Jun 04
SSA 320 (R)	Materiality in Planning and Performing an Audit	15.12.09	Sep 09
SSA 320	Audit Materiality	15.12.04	Dec 05
SSA 330 (R)	The Auditor’s Responses to Assessed Risks	15.12.09	Jan 10
SSA 330	The Auditor’s Procedures in Response to Assessed Risks	15.12.04	Aug 06

Singapore Standards on Auditing (SSA)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
300 – 499 Risk Assessment and Response to Assessed Risks
SSA 402 (R)	Audit Considerations Relating to an Entity Using a Service Organisation	15.12.09	Jan 10
SSA 402	Audit Considerations Relating to Entities using Service Organisations	15.12.04	Jun 05
SSA 450	Evaluation of Misstatements Identified during the Audit	15.12.09	Sep 09
500 – 599 Audit Evidence
SSA 500 (R)	Audit Evidence	15.12.09	Sep 09
SSA 500	Audit Evidence	15.12.04	Jun 04
SSA 501 (R)	Audit Evidence – Specific Considerations for Selected Items	15.12.09	Sep 09
SSA 501	Audit Evidence – Additional Considerations for Specific Items	15.12.04	Jun 05
SSA 505 (R)	External Confirmations	15.12.09	Sep 09
SSA 505	External Confirmations	15.12.04	Jun 05
SSA 510 (R)	Initial Audit Engagements⎯Opening Balances	15.12.09	Jan 10
SSA 510	Initial Engagements – Opening Balances	15.12.04	Jun 05
SSA 520 (R)	Analytical Procedures	15.12.09	Sep 09
SSA 520	Analytical Procedures	15.12.04	Jun 05
SSA 530 (R)	Audit Sampling	15.12.09	Sep 09
SSA 530	Audit Sampling and Other Means of  Testing	15.12.04	Jun 05
SSA 540 (R)	Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures	15.12.09	Jan 10
SSA 540	Audit of Accounting Estimates	15.12.04	Jun 05
SSA 545	Auditing Fair Value Measurements and Disclosures	15.12.04	Jun 05
SSA 550 (R)	Related Parties	15.12.09	Sep 09
SSA 550	Related Parties	15.12.04	Jun 05
SSA 560 (R)	Subsequent Events	15.12.09	Jan 10
SSA 560	Subsequent Events	AR: 31.12.06	May 06
SSA 570 (R)	Going Concern	15.12.09	Sep 09
SSA 570	Going Concern	15.12.04	Jun 05
SSA 580 (R)	Written Representations	15.12.09	Jan 10
SSA 580	Management Representations	15.12.04	Jan 10
600 – 699 Using Work of Others
SSA 600 (R)	Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)	15.12.09	Jan 10
SSA 600	Using the Work of Another Auditor	1.1.97	Mar 05
SSA 610 (R)	Using the Work of Internal Auditors	15.12.09	Sep 09
SSA 610	Considering the Work of Internal Auditing	15.12.04	Jun 05
SSA 620 (R)	Using the Work of an Auditor’s Expert	15.12.09	Sep 09
SSA 620	Using the Work of an Expert	15.12.04	Jun 05

Singapore Standards on Auditing (SSA)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
700 – 799 Audit Conclusions and Reporting
SSA 700 (R)	Forming an Opinion and Reporting on Financial Statements	15.12.09	Jan 10
SSA 700	The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements	AR: 31.12.06	Jan 10
SSA 701	Modifications to the Independent Auditor’s Report	AR: 31.12.06	May 06
SSA 705	Modifications to the Opinion in the Independent Auditor’s Report	15.12.09	Jan 10
SSA 706	Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report	15.12.09	Jan 10
SSA 710 (R)	Comparative Information⎯ Corresponding Figures and Comparative Financial Statements	15.12.09	Jan 10
SSA 710	Comparatives	15.12.04	Jun 05
SSA 720 (R)	The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements	15.12.09	Jan 10
SSA 720	Other Information in Documents Containing Audited Financial Statements	15.12.04	Jun 05
800 – 899 Specialised Areas
SSA 800 (R)	Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks	15.12.09	Jan 10
SSA 800	The Independent Auditor’s Report on Special Purpose Audit Engagements	AR: 31.12.06	Apr 08
SSA 805	Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial Statement	15.12.09	Jan 10
SSA 810	Engagements To Report On Summary Financial Statements	15.12.09	Jan 10