Guide for Registered Auditors: Joint Audit Engagements (Revised May 2024)
The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditing Standards has approved the Guide for Registered Auditors, Joint Audit Engagement (Revised May 2024) (this Guide) for final issue.
This Guide provides guidance to registered auditors on the application of International Standards on Auditing and IRBA pronouncements when auditors or firms perform a joint audit engagement.
This Guide has been revised to include sources of information and/or procedures that a joint auditor may consider in determining that there are appropriate systems of quality management in place at each firm that is party to the joint audit engagement.
This Guide is effective for audits of financial statements for periods ending on or after 31 December 2024, and may be downloaded from the IRBA website on: