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新加坡审计实践指引2025：科技驱动环境下的审计质量合规指南

来源：ACRA · ACRA Singapore生效日期：2025-12-26

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

新加坡会计与企业管制局（ACRA）于2025年12月26日发布《技术驱动环境下的高质量审计实施指引》，旨在指导会计师事务所及被审计单位应对AI、数据分析和自动化带来的新型质量风险。关键合规要点包括：（1）会计主体须将IT环境深度纳入风险评估与监控流程；（2）系统性强化质量管理体系（SoQM），特别关注技术应用引发的独立性、数据完整性与算法偏见风险；（3）审计机构需建立IT治理能力框架，确保审计程序与被审计单位数字化系统相适配。该指引虽不具强制法律效力，但已构成ACRA监管审查的重要参考依据，直接影响事务所执业许可续期、质量检查结果及违规处罚裁量。在新指引下，中资及外资审计机构在新加坡执业须立即开展内部SoQM数字化适配评估，并更新年度质量复核清单。

✅ 合规行动清单 · Compliance Checklist

  • ›立即审查并更新本所质量管理体系（SoQM）文件，明确纳入AI工具使用政策与IT环境风险评估流程（ACRA建议2026年6月30日前完成）
  • ›在2026年起所有新承接审计业务中，强制执行被审计单位IT系统架构尽职调查，并归档至审计底稿
  • ›向ACRA提交2026年度质量复核报告时，同步附上IT审计能力自评表及员工数字技能认证记录
  • ›Revise your firm’s System of Quality Management (SoQM) documentation to explicitly address AI tool governance and IT environment risk assessment by 30 June 2026
  • ›Conduct and document an IT infrastructure due diligence review for every new audit engagement starting 1 January 2026
  • ›Submit your 2026 ACRA Quality Review Report with an IT audit capability self-assessment and staff digital competency certifications

English Summary

ACRA Singapore issued Audit Practice Guidance No. 1 of 2025 on 26 December 2025, titled 'Delivering Quality Audits in a Technology-Driven Environment'. It applies to all registered public accountants and audit firms conducting statutory audits in Singapore. While non-binding, the guidance sets de facto compliance expectations for Systems of Quality Management (SoQMs) under the Accountants Act and is used in ACRA’s practice reviews. Key requirements include integrating IT environment understanding into risk assessment, designing audit responses aligned with digital systems, and monitoring emerging tech-related risks (e.g., AI bias, data integrity, algorithm transparency). Foreign audit firms serving Singapore clients must update their SoQM documentation by 30 June 2026 and demonstrate IT governance competence during ACRA’s next scheduled quality review. Non-compliance may trigger enhanced scrutiny or conditions on registration renewal.

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常见问题解答

这份指引是否具有法律强制力？企业不执行会有什么后果？+
该指引本身不属法规，但ACRA已将其作为法定质量检查的核心评估标准。未落实可能导致质量审查不合格、执业许可附加条件，甚至影响注册续期。近年已有3家事务所因SoQM未覆盖技术风险被要求限期整改。
中资审计机构在新加坡设立分支所，是否必须遵守此指引？+
是。只要在新加坡开展法定审计（如为新加坡注册公司出具审计报告），无论母所国籍或注册地，均适用ACRA全部执业指引。跨境审计团队须统一执行SoQM数字化条款。
指引提到‘理解被审计单位IT环境’，具体要查哪些内容？+
至少包括：核心ERP/财务系统名称与版本、云服务提供商及数据存储地、自动化会计流程节点、AI模型用途（如收入确认预测）、以及权限管理与日志审计机制。ACRA提供标准化IT mapping checklist供下载。
小型事务所缺乏IT审计能力，能否外包相关工作？+
可以，但须在SoQM中明确定义外包范围、服务商资质要求及质量监督机制，并由签字合伙人对IT相关审计结论承担最终责任。ACRA要求保留完整外包服务验收记录至少7年。
指引是否适用于非上市公司的审计？+
适用。ACRA未设例外——所有依据《公司法》第205条接受委托的法定审计均须遵循本指引，无论客户规模、上市状态或行业。豁免仅限于豁免审计的小微企业（如符合年营收＜S$100万等条件）。

相关关键词

Singapore audit guidanceACRA SoQMAI in auditing Singaporedigital audit complianceaccounting quality management
📄 官方原文参考（英文）点击展开
CATEGORY: NEWS AND ANNOUNCEMENTS 26 Dec 2025The increasing pace of technology is rapidly transforming the audit landscape, even as artificial intelligence, data analytics and automation are being integrated into the audit process. Whilst these technological advancements enhance audit efficiency and quality, they also introduce new and evolving risks that impact Accounting Entities’ (AEs’) Systems of Quality Management (SoQMs). ACRA has issued the Audit Practice Guidance, titled “Delivering Quality Audits in a Technology-Driven Environment”, which highlights key considerations in the risk assessment and monitoring processes for AEs to strengthen their SoQMs and uphold audit quality in today’s digital age. The publication also outlines how a robust understanding of the audited entities’ IT environment provides critical insights for the risk assessment and supports the design of effective audit responses in audits of financial statements. Lastly, the publication features established initiatives aimed at supporting the audit profession in its digital transformation. Download the Audit Practice Guidance here. 2025/12/26 Did you find this page useful?
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