Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
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Clarity SSA 200 Overall Objectives of the<br />
Independent <strong>Audit</strong>or <strong>and</strong> the Conduct of an <strong>Audit</strong> in<br />
Accordance with Singapore St<strong>and</strong>ards on <strong>Audit</strong>ing<br />
• deals with the independent auditor's overall responsibilities<br />
when conducting an audit of financial statements in<br />
accordance with SSAs<br />
• sets out the overall objectives of the independent auditor,<br />
<strong>and</strong> explains the nature <strong>and</strong> scope of an audit designed to<br />
enable the independent auditor to meet those objectives<br />
• explains the scope, authority <strong>and</strong> structure of the SSAs, <strong>and</strong><br />
includes requirements establishing the general<br />
responsibilities of the independent auditor applicable in all<br />
audits, including the obligation to comply with the SSAs<br />
© 2010 Foo Kon Tan Grant Thornton LLP
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