LATEST UPDATE
EAR Rule – Example Audit Reports
SAICA recently included a page on their website containing links to audit reports issued on public interest entities after the IRBA EAR Rule became effective, available on:
This is not a complete list of all such audit reports and only links to information that is publicly available. These audit reports have not undergone any SAICA review or vetting process.
These example audit reports are made available to assist auditors with the implementation of the IRBA EAR Rule. For further guidance, refer to the IRBA Staff Audit Practice Alert 9, Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities, available on:
https://www.irba.co.za/guidance-for-ras/general-guidance/enhanced-auditor-reporting-ear
