professional judgment Archives - Leaf Quality Systems (Pty) Ltd

Three Trends Shaping the South African Audit Profession
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What's News

Three Trends Shaping the South African Audit Profession

Leaf Quality Systems2026-01-29T16:24:47+02:00

What’s News? Your Content Goes Here As 2026 gets underway, the audit profession in South Africa continues to experience high expectations, scrutiny, and an environment that is evolving more rapidly than many firms would like. Several clear trends are shaping how audit firms need to adapt this year. Audit quality is no longer a project Audit quality remains firmly in the spotlight, particularly through IRBA inspections, investigation of complaints, and the successful issue of fines, with or without disciplinary hearings. Firms that do not embed audit quality in their leadership culture, and do not apply the appropriate resources [...]

Three Trends Shaping the South African Audit ProfessionLeaf Quality Systems2026-01-29T16:24:47+02:00

SAICA releases AI Ethics Case Studies – Part 1
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Latest Updates

SAICA releases AI Ethics Case Studies – Part 1

Leaf Quality Systems2026-01-29T15:47:32+02:00

LATEST UPDATE SAICA releases AI Ethics Case Studies – Part 1 SAICA has recently released a guidance document titled, AI Ethics Case Studies - Part 1, available on: https://saicawebprstorage.blob.core.windows.net/uploads/SAICA-AI-Ethics-Case-Studies-2025-Part-1.pdf The purpose of this guidance document is to provide professionals and trainees with clear, practical, and principle-based direction for navigating the complex ethical challenges arising from the use, adoption, design and governance of AI within the accountancy profession, and broader business sector. The guidance is intended to support sound judgment and compliance with the SAICA Code, and to promote responsible, trustworthy, and public interest-driven technology use [...]

SAICA releases AI Ethics Case Studies – Part 1Leaf Quality Systems2026-01-29T15:47:32+02:00

Fraud – IRBA Staff Audit Practice Alert 4
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Fraud – IRBA Staff Audit Practice Alert 4

LEAF Quality Systems (Pty) Ltd2021-02-26T10:50:33+02:00

Fraud - IRBA Staff Audit Practice Alert 4 The IRBA issued a staff audit practice alert in June 2020 to provide auditors with implementation guidance in responding to the risks of material misstatements due to fraud and/or non-compliance with laws and regulations. As is normally the case, this publication is quite lengthy and written in a format which makes it difficult for a practitioner to read and analyse in one sitting.This is a shorter interpretation of the alert to reduce the volume thereof and to highlight [...]

Fraud – IRBA Staff Audit Practice Alert 4LEAF Quality Systems (Pty) Ltd2021-02-26T10:50:33+02:00