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ISCA Audit Manual
for Group Entities



About this Manual:

This Manual is an illustrative guide to assist audit professionals in carrying out group audits. The Manual is intended to help audit professionals understand and effectively apply Singapore Standard on Auditing (SSA) 600 Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors) in group audits. In the performance of their professional duties, it remains incumbent on them to exercise their professional judgement or seek independent professional advice and verification if necessary.

The Manual shall be read in conjunction with the Singapore Companies Act (Cap. 50), the applicable SSAs, the applicable Singapore Financial Reporting Standards (FRSs) and any other regulatory requirements that are deemed appropriate. The contents in this Manual are not substitutes for reading the SSAs but rather as a supplement to support consistent application of these standards.


Important notices:

  • By adopting this Manual, the audit professional has agreed to the Terms of Use  of this Manual.
  • Due to the inherent dynamic nature of group audits, the use of the Manual, in whole or in part, shall not be presumed to assure compliance with the requirements expected and shall not be relied upon as containing, professional or expert advice.
  • Every audit engagement is different, and the audit programs provided in this Manual shall be tailored to the circumstances of individual engagements before use.
  • All contents in this Manual are based on the SSAs in place as at September 2018. SSAs issued by the Institute after September 2018 are not incorporated in this Manual. It is the responsibility of the auditing professionals to ensure that they are using the most up-to-date standards and/or guidance available at the ISCA Knowledge Centre.




ISCA Audit Manual for Group Entities is available to all ISCA Members