Technical Guidance for RAs

 

Professional Skepticism

This page contains a list of resources useful to auditors when applying professional skepticism. Auditors may find this summary of resources of use in applying professional skepticism in the course of their engagements. The page includes a schedule of where the term professional skepticism is used in the Handbooks. Links to related resources are listed.. Read more


Auditing Standards and Guides

This section includes pronouncements prescribed for auditors: the International Engagement Standards (International Handbooks), South African Standards and Practice Statements, Guides and Circulars. The Status and Authority of Auditing Pronouncements as well as the Due Process Policy and the Board Notices adopting the International Handbooks, which underlie the standard-setting process, are also situated here. Also find a dedicated page for the New and Revised Auditor Reporting Standards. Read more


Industry Specific Guides and Regulatory Reports

Various regulators prescribe reports for auditors of specific industries. The IRBA prescribes guides for regulated industries, which may include such reports. Search here for the medical schemes guide for auditors, the attorneys trust account guide, retirement fund reports and so forth. Read more


Small and Medium-size Practices

Here you will have access to documents for small and medium-size practices with regards to implementation guidance, practice management support and business advisory practice development. Read more


Staff Practice Alerts

This section includes IRBA Staff Practice Alerts. IRBA Staff Practice Alerts do not constitute authoritative pronouncements from the IRBA, nor do they amend or override the International Standards, South African Standards, South African Practice Statements or South African Guides. Read more


Public Sector

The IRBA and the Auditor-General South Africa (the AGSA) have issued joint guidance for auditors in the public sector, addressing audit in the public sector, the auditing of predetermined objectives, performing audits on behalf of the AGSA and guidance where the AGSA has opted not to perform the audit of a public sector entity. Read more


Other Assurance including B-BBEE

Resources on other assurance such as assurance on Sustainability Reports and Integrated Reporting are available here. Information on B-BBEE Assurance Engagements is found here. Read more


 

Exposure Drafts and Comment Letters

Exposure drafts, consultation papers, discussion papers issued by the IRBA, the IAASB or the IESBA, and the concomitant comment letters received thereon are available on this page. Read more