Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and audit procedures
Accountants Act (Cap. 2): Regulates the accounting profession in Singapore and establishes requirements for professional accountants and auditors
Singapore Standards on Auditing (SSAs): Professional standards that govern audit practices in Singapore, including SSA 505 (External Confirmations), SSA 200 (Overall Objectives), and SSA 230 (Audit Documentation)
Evidence Act (Cap. 97): Governs the admissibility of evidence, including documentary evidence such as audit confirmations
ACRA Regulations: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices and corporate compliance
ISCA Guidelines: Professional guidelines established by the Institute of Singapore Chartered Accountants for audit practices
SGX Listing Requirements: Additional requirements for listed companies regarding audit and financial reporting
Personal Data Protection Act 2012: Governs the collection, use, and disclosure of personal data, affecting how audit information is handled and stored
Banking Act: Contains banking secrecy provisions that may affect audit confirmation procedures involving banking information
Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act: Anti-money laundering legislation that may impact audit confirmation procedures and reporting requirements
Terrorism (Suppression of Financing) Act: Legislation related to preventing terrorism financing that may affect audit confirmation procedures and reporting obligations
