Finalised Disciplinary and Investigation Matters
Finalised Disciplinary and Investigation Matters
In the latest issue of IRBA News, Issue 64, five finalised disciplinary matters and 24 finalised investigation matters were reported. The issue contains a more detailed analysis of these matters and may be accessed on the following link:
Recent Articles
Audit Issues & Trends to Consider
Audit Issues & Trends Your Content Goes Here Audit issues and trends to consider: Corroborating evidence for client discussions Enquiry is an audit procedure used extensively throughout the audit, in addition to [...]
Audit Issues & Trends to Consider
Audit Issues & Trends Your Content Goes Here Audit issues and trends to consider: Going concern South Africa’s persistent economic challenges, including load shedding, high unemployment, inflationary pressures, political uncertainty, and constrained [...]
Audit of Body Corporates and Homeowners’ Associations
Your Content Goes Here Difference between body corporates and homeowners’ associations While both body corporates and homeowners’ associations fall under Community Schemes Ombud Service (CSOS) regulations, homeowners’ associations are [...]
Audit Issues & Trends to Consider
Audit Issues & Trends Your Content Goes Here Audit issues and trends to consider: Reliance on expert reports Audit client management often employs experts to assist with determining values for complex estimates [...]
Proactive Audit Quality: A Continuous Improvement Approach Under ISQM 1
Proactive Audit Quality: A Continuous Improvement Approach Under ISQM 1 Audit quality is crucial for the financial integrity of financial information relied upon by stakeholders. Yet, many firms [...]
Newsletter February 2025
Bending the Rules Auditors often find themselves in a delicate situation where an audit client wants a certain outcome, while the rules do not allow it. The correct treatment is [...]