新加坡德信会计师事务所
Dexin Assurance

法定审计服务

To perform statutory audit for companies in compliance with Singapore Standards of Auditing (SSAs) and Singapore Financial Reporting Standards (FRSs). Our audit services cover a wide range of industries such as trading, manufacturing, construction, servicing, IT, money changer and shipping, etc.

A statutory audit is a legally required review of the accuracy of a company’s financial records. Statutory financial statement audit plays a critical role in creating and maintaining investor confidence and can unlock valuable insights into the business. These are the benefits of statutory audit:

  • To identify weaknesses in the accounting/operational systems
  • Identify key areas for improvement in your company
  • Adds credibility to published information for all stakeholders
  • Provides assurance to shareholders
  • Analyze and understand your company’s financial records
  • Assess risks, economy, efficiency and quality
  • Uncover fraudulent or other illegal activities within your company
  • Reinforce and strengthen internal control

For retail tenants and commercial real estate professionals, an audited statement of the tenant gross sales for each month is normally required to be submitted to their landlord at the end of the tenant’s financial year. Monthly rent payable is determined from the base rent component in accordance with gross sales provision. Extra rent is paid based on a percentage of gross sales. The tenant’s gross sales shall be certified by a Public Accountant as conclusive of the amount of the gross turnover of the relevant period.

We provide sales audit services for the purpose of presenting audited gross sales statements to landlords. We require the following documents to conduct the audit:

  • Monthly reports submitted to landlords
  • Monthly sales total in Excel spreadsheet
  • Lease agreement with landlord

An increasing number of Management Corporation Strata Titles (MCST) were constituted in recent years which lead to the growing expectation of property owners and managing agents in managing strata-titled developments. Members of the management corporations of such properties are required to be equipped with the knowledge under the provisions of the Building Maintenance and Strata Management Act (BMSMA).

The BMSMA which comes into force on 1 April 2005 provides a legal framework for MCST. Under section 45(1) of the BMSMA,

  • Subject to section 134, the books and accounts of every management corporation in respect of each financial year of the management corporation shall be subject to audit.
  • The audit of the books and accounts of a management corporation shall be carried out only by a person who is a public accountant within the meaning of the Companies Act (Cap. 50).
  • The auditor shall be appointed by the management corporation at its annual general meeting or the council of the management corporation within 90 days after the annual general meeting.

We specialize in the provision of MCST audit to diverse clientele ranging from residential (condominiums) to commercial and industrial buildings.

All travel agency licensees must submit a copy of the Audited Statement of Accounts within 6 months after the close of the company’s financial year. Submission of Audited Statement of Accounts is to allow for verification of applicants’ and licensees’ net value and financial health to ensure that they have sufficient capital to operate and not pose a risk to the traveling public.

A licensee may, for the financial year of the licensee that closes on or after 1 March 2020, submit a copy of the licensee’s financial statements certified by an independent auditor in accordance with the Singapore Standard on Review Engagements (SSRE) 2400 (Revised): Engagements to Review Historical Financial Statements instead of the copy of the licensee’s audited statement of accounts.

Our experts will work with you to meet your regulatory requirements and renew your license on time.

A construction audit is a review of various aspects of a project to ensure they are performing appropriately and in keeping with the contract. It is a crucial tool for keeping everything on track and under budget. Engaging the services of an auditor becomes more important as your construction business grows and works to meet the needs of investors or clients.

With years of construction contract audit experience, we understand the nuances of complex project and contract requirements. We can work with your company to review construction contract to address potential contract compliance issues; and develop a self-auditing process to proactively address these issues.

Our audit procedures extend beyond a cursory check to ensure guidelines and specifications are followed. We provide a full audit service including structured reviews throughout the construction process while focusing heavily on keeping project costs within budget.

法定审计服务   

有限公司每年的财务报表必须由新加坡注册会计师审核。公司应该在成立之日起3个月内任命一个审计师，除非它满足公司法第205B和205C被豁免审计。

根据公司法第205B条，休眠公司被豁免审计。如何定义一个公司是不是休眠公司？如果它只有以下几项开支，它就是休眠公司，否则不是：

  • 公司发起人根据公司章程要求购买股份
  • 任命公司秘书费用
  • 任命审计师费用
  • 注册地址费用
  • 保存登记簿和会议记录簿费用
  • 依据法律要缴纳的罚款

根据公司法第205C条，小公司被豁免审计。如何定义一个公司是不是休眠公司？如果它满足以下条件，它就是小公司：

  • 在相关的财政年度内，它是一家私人公司
  • 在刚过去的两个连续的财政年度内，它至少符合以下三项中的两项：
  • 每个财政年度的年度总收入不超过 一千万新币
  • 每个财政年度的总资产不超过一千万新币
  • 每个财政年度的全职员工人数不超过 50 人

服务内容:

新加坡德信会计师事务所按照新加坡法例，及新加坡会计师公会所颁布的会计准则进行审计。在审计过程中、我们利用自己经验了解客户的行业特性、企业的运作模式、管理架构、潜在问题及风险管理等、从而发现潜在的管理和经营问题、为客户提供专业的解决方案。

我们在审计报告中对您的财务报表的真实性及公平性发表专业意见、并指导公司董事遵照有关条例、履行应尽的责任。 

立刻询问