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IRBA issues Guide for RAs on Joint Audit Engagements
- 04 September 2020
- Accounting
- South African Accounting Academy
The Guide provides guidance to registered auditors (auditors) on the application of International Standards on Auditing (ISAs) and IRBA pronouncements in the circumstances in which auditors or firms perform a joint audit engagement.
The contents of this Guide may be useful to those charged with governance and management of audited entities who have joint auditors or are planning joint audits. It is worth noting, though, that this Guide only becomes applicable once a joint audit appointment has been made by the audited entity.
This Guide is effective for audits of financial statements for periods beginning on or after 31 December 2020.
Click here to download the 29-page Guide:
https://www.irba.co.za/upload/Final_Guide_Joint%20Audit%20Engagements%20_%20Aug%202020.pdf
SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more: https://cpd.accountingacademy.co.za/