In the audit of a Singapore company, if the Singapore company has invested subsidiaries, the progress and cost of the audit will be affected to some extent, because if the Singapore company has invested subsidiaries, the accountant will ask the client to provide the valuation report of the subsidiary during the audit, and the accountant will pay extra fees for checking the valuation report according to the amount of work.
       If a Singapore company invests in a subsidiary holding more than 20% of its shares, the accountant also needs to check the audit papers of the subsidiary, and even the accountant needs to fly to the local place to check the audit papers of the subsidiary on the spot, and the accountant will charge extra for these extra workload. Therefore, whether it is to check the valuation report or the audit manuscript of the subsidiary, it will have a certain impact on the progress of the accountant's audit.
       Therefore, if the Singapore company has invested subsidiaries, it will have a certain impact on the cost and time of audit.