How do AGO's roles and responsibilities differ from those of commercial auditing firms?

A Singapore Government Agency Website
The Auditor-General is appointed by the President and not by the Government whose accounts are subject to his audit. There are also provisions in the Constitution of the Republic of Singapore to protect his independence.
For example, the Auditor-General can only be removed under specific circumstances and subject to adjudication by an independent panel of judges. This ensures that the Auditor-General is able to audit without fear or favour.
AGO's duties and responsibilities are governed primarily by the Constitution of the Republic of Singapore and the Audit Act.
In addition, the Public Sector (Governance) Act provides for the financial statements of most statutory boards to be audited by the Auditor-General or another auditor appointed by the Minister responsible in consultation with the Auditor-General. See here: more details on AGO's audit authority
We provide structured and on-the-job training and development opportunities to help maximise each AGO auditor’s potential and performance. These include courses on auditing techniques, financial reporting standards, auditing standards, audit report writing, public accountability, corporate governance, procurement and contracts management, and use of computer aided audit tools. Selected auditors in management positions are also trained by AGO’s counterpart in the United States, the Government Accountability Office (GAO).
Please refer to the AGO Academy website for more information.