- Share |
Statements of Auditing Practice (SAP)
The SAPs were issued by the Institute of Certified Public Accountants of Singapore.
| SAP | Description | File | Last Update |
| 1 | Guidance to Auditors on Money Laundering and Terrorism Financing (previously SAP 19) | Download | Nov 06 |
| 2 | Auditors and Public Offering Documents (previously SAP 24) | Download | Oct 07 |
| 3 | Audit of Listed Companies (previously SAP 25) | Download | Apr 11 |
| 1000 | Inter-Bank Confirmation Procedures (withdrawn on 25 Feb 2013) | Download | Jun 04 |
| 1004 | The Relationship Between Banking Supervisors and Banks’ External Auditors (withdrawn on 25 Feb 2013) | Download | Jan 07 |
| 1005 | The Special Considerations in the Audit of Small Entities (withdrawn on 25 Feb 2013) | Download | Jun 04 |
| 1006 | Audits of the Financial Statements of Banks (withdrawn on 25 Feb 2013) | Download | Jun 04 |
| 1010 | The Consideration of Environmental Matters in the Audit of Financial Statements (withdrawn on 25 Feb 2013) | Download | Jun 04 |
| 1012 | Auditing Derivative Financial Instruments (withdrawn on 25 Feb 2013) | Download | Mar 05 |
| 1013 | Electronic Commerce – Effect on the Audit of Financial Statements (withdrawn on 25 Feb 2013) | Download | Jun 04 |
| 1014 | Reporting by Auditors on Compliance with Financial Reporting Standards (withdrawn on 25 Feb 2013) | Download | Mar 05 |