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Illustrative Auditor Reports
Section 19(3) FAIS report
International Trade Administration Commission of South Africa (ITAC) – Automotive Production and Development
Programme (APDP) reports:
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Company Specific Percentage/s Application for Vehicle Assembly Allowance (VAA)
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Declaration of Imported Component Values (Form C1)
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Production Rebate Credit Certificates (PRCCs)
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Standard Materials and Component Declaration (SMD)
Assurance report prepared to meet the Johannesburg Stock Exchange (JSE) Listing Requirements: Independent
reporting accountant's assurance report on the compilation of pro forma financial information included in a
prospectus/pre-listing statement/circular
Annual Stockbroker's audit reports submitted to the JSE Limited in terms of the Securities Services Act and JSE
Directive DG 1.7
Auditor's report on the audit of Estate Agent's Trust Account
STANDARDS c o n t .
South African Reverse Bank (SARB) Exchange Control Department (Excon) – Circular 13/2006 Import & Export
Undertakings: Auditors' limited assurance report on import and/or export transactions of companies granted
exchange control dispensation
The report of the independent auditor of Credit Providers to the Board of Directors and the National Credit
Regulator in compliance with Regulation 68 of the Regulations to the National Credit Act, 2006
Circulars
Omsendbrief 01/2009 – Vertaling van IAASB Glossary of Terms (December 2006)
Circular 1/2006 – Giving Second Opinions
requesting additional information from the principal(s) of
the estate agency firms.
The notification may be accessed on the EAAB website. If
there are any questions about the notification, auditors may
contact the EAAB Audit Compliance Department at
. The EAAB has also asked the IRBA to
alert RAs to the requirements of The Management Rules
issued in terms of the Sectional Titles Act, 1986 – particularly
Management Rule 29(2)(b), which addresses the need for
fidelity guarantees.
audit@eaab.org.zaEstate AgencyAffairs BoardAlert
Auditors of estate agents' trust accounts are alerted to a
notification on audit compliance issued by the Estate Agency
Affairs Board (EAAB) on 23 November 2015. The notification
highlights:
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Enhancements to theMyEAABAuditors Portal
The EAAB has enhanced the effectiveness and efficiency
of theMyEAABAuditors Portal.
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Verification of submitted audit reports
One of the enhancements to the auditors' portal is the
automated generation of the Preliminary Verification of
Audit Report Letter. Various noncompliance issues raised
by the auditor will now automatically result in the letter
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Issue 32 October - December 2015