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Advisory library

Title Topic Date
Board Matters Quarterly, September 2014 We highlight the recent changes released by SGX, changes in the revised Audit Committee guidebook and considerations for directors arising from the Audit Adjustment Study. 20140920September 2014
XYZ Holdings (Singapore) Limited, 2014 An illustration of the annual financial statements of a Singapore-incorporated listed company whose activities include manufacturing, property development and investment holding. 20140915September 2014
Board Matters Quarterly, June 2014 We highlight the key considerations of IFRS convergence and the related roles and responsibilities of the board of directors. 20140610June 2014
Board Matters Quarterly, March 2014 We highlight the potential areas of focus for shareholders at the forthcoming AGM, by outlining a series of possible questions for consideration. 20140315March 2014
Managing third-party risk Some companies are still falling short in mitigating third-party risks. Our Asia-Pacific Fraud Survey identifies effective risk management tools and potential red flags. 20140311March 2014
Board Matters Quarterly, December 2013 ACRA held its 8th annual Public Accountants Conference. The conference focused on how to improve the quality of financial reporting in companies. 20131220December 2013
XYZ Holdings (Singapore) Limited, 2013 An illustration of the annual financial statements of a Singapore-incorporated listed company whose activities include manufacturing, property development and investment holding. 20130915September 2013
Board Matters Quarterly, September 2013 ACRA held its 8th annual Public Accountants Conference. The conference focused on how to improve the quality of financial reporting in companies. 20130910September 2013
Reporting magazine – special edition Collection of articles on risk, reporting and corporate governance issues for audit committee members. 20130717July 2013
Audit Committee Bulletin, issue 4 Find out the latest issues that audit committee chairs and members are discussing with EY. 20130701July 2013
InSights, Issue 17 Read about the key areas of investor activism impacting audit committees and how they can respond, in the latest InSights. 20130524May 2013
ViewPoints: Enhancing audit committee reporting Leading audit chairs explore the potential for enhancing reporting to increase communication and transparency for investors and other stakeholders. 20130502May 2013
ViewPoints: Board-shareholder engagement Investors meet with audit chairs to discuss the current issues impacting investor and board engagement and specific interest in audit committee activities. 20130502May 2013
ViewPoints: Challenges of global internal audit Audit chairs discuss the challenges facing internal audit and the responses of internal audit departments and audit committees. 20130502May 2013
ViewPoints: Strategy, risk appetite and the board Leading audit chairs explore the emerging practice of risk appetite and the value of incorporating it into the enterprise risk management framework 2013011January 2013
ViewPoints: Cyber security and the board In discussion with the Managing Director of BT Security, audit chairs find out the growing sense of urgency on cyber security issues and how they can respond to these increasing threats. 2013011January 2013
Reporting magazine: November 2012 In our discussions with company executives and market participants around the world, we see a shift in focus to enduring performance and long-term returns. 2012110November 2012

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US GAAP and IFRS convergence

IFRS implementation continues worldwide

Visit ey.com/ifrs to keep up with IFRS developments, including US/IFRS convergence activities.

Fraud survey shows ethics plays a key role in growth

As economic growth returns and global M&A heats up, fraud risk increases. Our
fraud survey shows why an ethical foundation is critical to success.