Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial reporting and auditing
Singapore Standards on Auditing (SSAs): Professional standards that govern how audits should be conducted in Singapore, providing framework for audit methodology and reporting
Accountants Act (Cap. 2): Regulates the accounting profession and establishes professional requirements for auditors in Singapore
Goods and Services Tax Act: Relevant for inventory valuation and tax implications in audit procedures
Singapore Customs Act - Warehouse Regulations: Specific regulations governing warehouse operations, licensing, and compliance requirements
Fire Safety Act: Stipulates safety requirements for storage facilities and warehouse operations
Workplace Safety and Health Act: Establishes safety standards and requirements for warehouse operations and staff
Environmental Protection and Management Act: Environmental compliance requirements for warehouse operations and storage facilities
Singapore Financial Reporting Standards (SFRS): Financial reporting framework that guides inventory valuation and reporting requirements
ISCA Audit Guidance Statements: Professional guidance for specific audit considerations issued by the Institute of Singapore Chartered Accountants
SSA 501: Specific audit standard dealing with audit evidence for selected items including inventory
Personal Data Protection Act 2012: Requirements for handling and protecting personal data in business operations
Cybersecurity Act 2018: Requirements for securing digital inventory systems and protecting electronic data
Employment Act: Labor law provisions affecting warehouse staff and employment conditions
Work Injury Compensation Act: Provisions for workplace injury compensation relevant to warehouse operations
Common Law Contract Principles: General contract law principles under Singapore's common law system
Unfair Contract Terms Act: Regulations governing fairness in contract terms and limitations on liability
