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IRBA 8th Inspections Cycle Manual of Information
- 28 July 2021
- Auditing and Assurance
- South African Accounting Academy
Auditors will find the Manual of Information valuable in anticipating inspections and to plan and perform current and upcoming audits. Also, audit committees or those charged with governance and other stakeholders, such as relevant regulators or institutions, may find this information useful in helping them understand the inspections process as well as initiate and inform constructive dialogue with registered auditors.
The initiatives introduced in the 8th Inspections Cycle are to support the IRBA's refocused five-year strategy that was adopted by the Board in February 2021 and approved by National Treasury and Parliament in March 2021. In addition, they are aimed at emphasising IRBA’s commitment to enhancing audit quality and promoting compliance with professional standards and rules through our inspections process.
Click here to download the Manual of Information:
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