新加坡ACRA更新审计质量指标框架（2025年）
Singapore ACRA Audit Quality Indicators 2025
| 适用国家 | 🇸🇬 新加坡 (Singapore) |
| 资讯类型 | 法规 (Import/Export Regulations) |
| 信息来源 | ACRA |
| 生效日期 | 2026-01-01 |
| 发布时间 |
TL;DR
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。
行动清单
- >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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