TL;DR · 核心要点
新加坡会计与企业管制局（ACRA）于2025年12月29日发布修订版《审计质量指标框架》，新增3项指标并优化1项现有指标，以强化审计质量监管。关键更新包括：引入‘技术应用’‘文化调查’和‘财务报表重述’三项新AQIs，并修订‘审计工时’指标定义。该框架适用于在新加坡执业的持牌审计机构及受法定审计要求约束的公司。审计委员会、监管机构和事务所须据此加强质量监控与披露。对中资及外资企业而言，需督促合作审计师合规披露AQIs，并在年度审计委会议程中纳入新指标评估；上市公司及大型私营企业应提前校准内部治理流程，确保2026年起审计报告附录符合ACRA最新披露要求。
✅ 合规行动清单 · Compliance Checklist
- ›要求合作审计师事务所于2026年1月1日起按ACRA新版AQI框架披露技术应用、文化调查及重述情况
- ›在2026年首次审计委员会会议中审议新AQI指标表现，并形成书面评估记录
- ›更新内部财务治理手册，将AQI监测纳入年度审计质量复核流程
- ›Require your Singapore-licensed auditor to implement and disclose all four updated AQIs (including technology use, culture survey, restatements, and revised audit hours) for engagements starting 1 Jan 2026
- ›Include AQI performance review as a standing agenda item in your next audit committee meeting in Q1 2026
- ›Revise internal audit quality monitoring procedures by 31 March 2026 to align with ACRA’s enhanced Framework
English Summary
On 29 December 2025, ACRA Singapore enhanced its Audit Quality Indicators (AQI) Framework with three new indicators—technology use, firm culture survey, and financial statement restatements—and updated the audit hours indicator. The revised framework applies to all licensed audit firms in Singapore and entities subject to statutory audit requirements (e.g., public companies, large private companies). While no mandatory public disclosure deadline is specified, ACRA expects adoption for audit engagements commencing on or after 1 January 2026. Foreign businesses operating in Singapore must ensure their appointed auditors comply with the updated AQI reporting expectations and integrate these metrics into audit committee oversight. Firms should review internal quality management systems, train engagement teams on new metrics, and update audit documentation templates by Q1 2026. Non-compliance may affect auditor registration renewal and increase regulatory scrutiny.
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立即咨询 →常见问题解答
哪些企业必须遵守ACRA新版AQI框架？+
所有在新加坡接受法定审计的企业（如公众公司、注册资本超50万新币或员工超50人的大型私人公司）及其聘用的持牌审计事务所均须适用。虽不直接处罚被审计单位，但若审计师未合规披露AQIs，可能影响其ACRA注册状态，进而导致企业无法满足法定审计要求。
‘文化调查’指标具体要做什么？+
审计事务所需每年向全体审计人员发放匿名问卷，评估质量文化（如独立性、专业怀疑、上报机制等），并将汇总结果（不含个人数据）纳入年度AQI报告提交ACRA。企业无需自行开展，但可要求审计师提供摘要用于审计委员会审阅。
‘技术应用’指标是否强制要求使用AI或自动化工具？+
否。该指标 measures how audit firms assess, adopt and monitor technology (e.g., data analytics, AI-assisted testing) — not whether they use it. Firms must document rationale for technology choices, controls over outputs, and staff competency — not deployment mandates.
审计工时指标更新了什么？+
ACRA现要求区分‘planning, fieldwork, review and reporting’四阶段工时，并剔除非增值活动（如 admin, travel, rework）。企业应要求审计师在管理建议书中列示分阶段工时分布，作为质量评估依据。
不执行新AQI会有法律后果吗？+
ACRA未设罚则，但持续未披露或指标异常将触发监管关注，可能导致审计师接受专项检查、限制业务范围或影响续牌。企业若因此无法获取合规审计报告，将违反《公司法》第201条，面临董事个人责任风险。
相关关键词
Singapore audit qualityACRA AQI frameworkaudit compliance Singaporestatutory audit Singaporeaudit indicators 2025
📄 官方原文参考（英文）点击展开
CATEGORY: NEWS AND ANNOUNCEMENTS 29 Dec 2025Audit Quality Indicators (AQIs) are metrics that encompass various dimensions of an audit firm’s System of Quality Management and the audit process specific to audit engagements. AQIs are used by audit committees, regulators and audit firms to provide valuable insights into the factors influencing audit quality, including identifying trends and potential areas of concern.As the auditing landscape evolves, ACRA conducted a comprehensive review of its AQI Disclosure Framework (Framework) in 2025. This includes applying insights gathered from its study of the linkage between certain engagement-level metrics and engagement review outcomes; considering feedback from stakeholders and studying international developments. From this review, ACRA is enhancing the Framework with three new indicators (use of technology, culture survey and restatements) and updating an existing indicator (audit hours) to address emerging risks and evolving stakeholder expectations. Download the report here. 2025/12/29 Did you find this page useful?