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COVID-19: Areas where auditors have to be alert

2020-06-22T08:46:03+02:00

COVID-19: Areas where auditors have to be alert With the sudden changes in the auditing landscape, brought about by the situation with the COVID-19 virus and lockdown, a flurry of research papers, articles and social media posts are emerging with points of view on the areas requiring auditors' additional attention. The following sheet summarises the latest accumulation of these areas, and may be used as a 'cheat sheet' to double check documentation and procedures. Audit Field Focus Area Asset valuations Useful lives, pattern [...]

COVID-19: Areas where auditors have to be alert2020-06-22T08:46:03+02:00

COVID-19 effect on audits

2021-09-19T17:37:28+02:00

COVID-19 Effect On Audits Economies worldwide have been hard hit by the spread of the COVID-19 virus, with direct consequences for the clients of audit firms. Consequently, auditors need to adapt their audit approach for each client by considering the effect on audits as identified by the IRBA, as well as taking the appropriate considerations into account when implementing quality control. Analysis of the effects The effects as identified by the IRBA have been analysed, in order to determine the influence on the audit [...]

COVID-19 effect on audits2021-09-19T17:37:28+02:00

Estate Agents

2019-07-25T09:07:36+02:00

Estate Agents Estate Agents Estate agent trust accounts pose various challenges to auditors, which may easily result in an audit file failing inspections. The Financial Intelligence Centre Amendment Act, 2017 (FIC Amendment Act) introduced important changes to be aware of, while auditors sometimes still have to contend with existing Estate Agency Affairs Board (EAAB) requirements and online audit report submissions. This article aims to guide auditors and highlight significant areas. Amendments to FIC requirements The FIC Amendment Act became effective in [...]

Estate Agents2019-07-25T09:07:36+02:00

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