COMMUN I CAT I ONS
In the interest of improved communication with Registered
Auditors and other stakeholders, a list of communiqués sent
by bulk e-mail during the reporting period for this issue is set
out below.
These communiqués may be downloaded from the IRBA
website at
under the News section.
23 January 2015
Effect of the proclamation of the B-BBEE Amendment Act into law
1 7
21 January 2015
IAASB Issues a Framework for Audit Quality: Key Elements that Create an
Environment for Audit Quality
9 January 2015
Declaration of Assurance Work, Firm Return and Individual Annual Fees
15 December 2014
Prescribed Auditor Reports for Medical Schemes and Proposed Guide for
Registered Auditors: Engagements on the Annual Financial Statements and
Annual Statutory Returns of a Medical Scheme
10 December 2014
Adoption of the International Auditing and Assurance Standards Board's 2014
Handbooks on International Quality Control, Auditing, Review, Other Assurance,
and Related Services Pronouncements
01 December 2014 Manual of Information 2014/15
19 November 2014 Invitation to Comment on the Question Papers and Draft Suggested Solutions of
the 2014 Public Practice Examination (PPE)
concerns of theAuditor-General are communicated to the
audit firms.
The purpose of this communication is to admonish all
registered auditors and audit firms who consult to
municipalities, and for that matter, similar entities, to ensure
that they provide proper and appropriate support and advice,
as well as good value, to these clients. This is not only in the
interest of the profession, but mostly in the interest of public
protection.
Communications toRAs regarding concerns by auditor-general
The Auditor-General is concerned about the number of
municipalities that receive qualified audit reports,
notwithstanding the fact that many municipalities are utilising
the services of registered auditors, and audit firms, to assist
them with matters that influence the integrity of the financial
statements and the auditor's opinion.
This concern has been formally raised by the Deputy Auditor-
General with the CEOof the IRBA, with the request that the
Issue 28 October 2014 - March 2015
