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Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for financial statements and audit procedures

Accountants Act (Cap. 2): Legislation regulating the accounting profession in Singapore and establishing the framework for professional accounting services

Evidence Act (Cap. 97): Legislation governing the admissibility of evidence, including audit confirmations, in legal proceedings

SSA 505: Singapore Standard on Auditing for External Confirmations, providing guidance on obtaining and using external confirmations as audit evidence

SSA 500: Singapore Standard on Auditing for Audit Evidence, establishing requirements for what constitutes sufficient and appropriate audit evidence

SSA 230: Singapore Standard on Auditing for Audit Documentation, outlining requirements for proper documentation of audit procedures

ACRA Regulations: Regulatory requirements set by the Accounting and Corporate Regulatory Authority for audit practices in Singapore

ISCA Guidelines: Professional guidelines issued by the Institute of Singapore Chartered Accountants for audit practices

SSQC 1: Singapore Standard on Quality Control, establishing quality control requirements for firms performing audits

Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data in Singapore

Banking Act (Cap. 19): Legislation governing banking operations and financial information handling in Singapore

MAS Guidelines: Regulatory guidelines issued by the Monetary Authority of Singapore for financial institutions and their audits

SGX Listing Requirements: Requirements set by the Singapore Exchange for listed companies, including audit and confirmation procedures

Code of Corporate Governance: Guidelines establishing principles and best practices in corporate governance for Singapore companies