SSA700, para47(around), name the location in the jurisdiction where the auditor practice. In Singapore jurisdiction, the country is too small that Singapore is good enough as no city. I think we can name the district. ISCA suggest to name Singapore. Full address will avoid the argument.
When apply discount on lack of marketability (DLOM) and lack of control (DLOC) on enterprise value (EV), it is a multiple of EV x (1-DLOM) x (1-DLOC). But apply the discount on Equity value would lowe
In accordance with SFRS109, investment in equity instruments must be subsequently measured at fair value. In limited circumstances, cost represents the best estimate when recent information not avail
In contract revenue to recognise using input method, one of the key audit procedures is to ascertain the budgeted cost of the project contract is reasonable. We need to test the underlining assumptio