| Title |
Date Issued |
Effective Date |
Download |
| Guide for Registered Auditors: Performing Audits on behalf of the AGSA (Revised August 2021) |
August 2021 |
Effective from 1 September 2021 |
PDF |
Warning to Readers
Registered auditors should note that the guide has not been updated to reflect, among others, the following:
- The Auditor-General South Africa’s (AGSA) new audit methodologies for financial statement review and findings engagements for the audit of predetermined objectives and compliance with legislation; and
- References to the updated IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).
|
| Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019) |
August 2019 |
Effective from 2 September 2019 |
PDF |
Warning to Readers
Registered auditors should note that the guide has not been updated to reflect, among others, the following:
- The Quality Management Standards;
- The Auditor-General South Africa’s new:
- Dispute resolution process; and
- Audit methodologies for financial statement review and findings engagements for the audit of predetermined objectives and compliance with legislation.
- References to the revised standards issued by the International Auditing and Assurance Standards Board and the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).
|
| Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised March 2021) |
March 2021 |
Effective from 6 April 2021 |
PDF |
Warning to Readers
The Illustrative Auditor-General South Africa (AGSA) report has been deleted from the South African Auditing Practice Statement 3: Illustrative Reports (previously Illustrative Report 4 of Part A), as it no longer aligns with the AGSA reporting prescriptions and will be distributed separately by the AGSA.
Additionally, registered auditors should note that the guide has not been updated to reflect, among others, the following:
- AGSA’s new dispute resolution process; and
- References to the updated IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).
|
