Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial statements and audit procedures
Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore and establishing the framework for professional accounting services
Evidence Act (Cap. 97): Legislation governing the admissibility of evidence, including audit confirmations, in legal proceedings
SSA 505: Singapore Standard on Auditing for External Confirmations, providing guidance on obtaining and using external confirmations as audit evidence
SSA 500: Singapore Standard on Auditing for Audit Evidence, establishing requirements for what constitutes sufficient and appropriate audit evidence
SSA 230: Singapore Standard on Auditing for Audit Documentation, outlining requirements for proper documentation of audit procedures
ACRA Regulations: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices in Singapore
ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants for audit practices
SSQC 1: Singapore Standard on Quality Control, establishing quality control requirements for firms performing audits
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data in Singapore
Banking Act (Cap. 19): Legislation governing banking operations and financial information handling in Singapore
MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore for financial institutions and their audits
SGX Listing Requirements: Requirements set by the Singapore Exchange for listed companies, including audit and confirmation procedures
Code of Corporate Governance: Guidelines establishing principles and best practices in corporate governance for Singapore companies
