Final Analytical Review Template for Singapore

1. Industry Comparison: Comparative analysis with industry peers and benchmarks (included when relevant peer data is available)

2. Segment Analysis: Detailed review of different business segments' performance (for companies with multiple business units)

3. Special Considerations: Analysis of unusual transactions, one-off events, or special circumstances affecting the financial statements

4. Going Concern Assessment: Evaluation of the entity's ability to continue operations (included when there are continuity concerns)

5. Regulatory Compliance Review: Assessment of compliance with relevant regulations (for heavily regulated industries)

6. Foreign Exchange Impact Analysis: Analysis of foreign currency effects on financial performance (for companies with significant foreign operations)

1. Financial Ratio Analysis Schedule: Detailed calculations and analysis of key financial ratios including liquidity, profitability, and efficiency metrics

2. Variance Analysis Schedule: Detailed schedule showing variances between actual and budgeted figures with explanations

3. Trend Analysis Charts and Graphs: Visual representations of key financial trends and patterns over multiple periods

4. Key Assumptions Schedule: Documentation of all significant assumptions used in the analytical review

5. Working Papers Reference Schedule: Index of supporting documentation and working papers referenced in the review

6. Risk Assessment Matrix: Detailed matrix showing identified risks, their potential impact, and likelihood

7. Industry Benchmarking Data: Comparative industry data and metrics used for analysis

8. Management Representations: Documentation of key representations received from management during the review

9. External Data Sources and References: List of external sources and references used in the analysis

10. Limitation of Scope Documentation: Details of any limitations encountered during the review and their impact on conclusions