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AUDIT GUIDANCE STATEMENT AGS 10 Joint Audits AGS 10 was issued by the Institute of Singapore Chartered Accountants (formerly known as Institute of Certified Public Accountants of Singapore) in December

How to fill out joint audits - isca

How to fill out joint audits - ISCA:

1. Gather all necessary financial documents, such as balance sheets, income statements, and cash flow statements.
2. Review the specific guidelines and requirements set forth by the ISCA (Institute of Singapore Chartered Accountants) for conducting joint audits.
3. Ensure you have a thorough understanding of the audit objectives and scope, as well as any additional considerations applicable to joint audits.
4. Familiarize yourself with the ISCA's auditing standards and accounting principles to ensure compliance during the audit process.
5. Establish effective communication channels with other auditors involved in the joint audit to coordinate efforts and share information seamlessly.
6. Conduct a risk assessment to identify potential areas of concern or material misstatements that require closer examination.
7. Develop an audit plan outlining the audit procedures, timelines, and responsibilities of each auditor involved.
8. Perform substantive procedures, such as testing the accuracy of financial transactions, verifying the existence of assets, and assessing the reasonableness of financial statements.
9. Document all findings and observations accurately and comprehensively, adhering to the ISCA's audit documentation requirements.
10. Discuss and resolve any discrepancies or differences in opinion among auditors by referencing the ISCA's guidelines for resolving conflicting or divergent audit opinions.

Who needs joint audits - ISCA?

1. Large companies or groups that have subsidiaries or branches operating in different jurisdictions, as joint audits provide a comprehensive and reliable assessment of their financial statements.
2. Entities that are subject to regulatory requirements or industry-specific regulations, which may necessitate the use of joint audits to enhance transparency and compliance.
3. Companies that desire a higher level of assurance and confidence in their financial reporting process, thus opting for joint audits as a way to mitigate potential risks and errors.
4. Organizations seeking a more independent and objective review of their financial statements by engaging multiple audit firms to collaborate and verify the accuracy and reliability of their financial information.
5. Entities involved in complex or high-risk transactions, including mergers, acquisitions, or restructuring activities, where joint audits can provide additional insights and analysis from multiple perspectives.

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