IRBA: Revised Guide on performing audits on behalf of the AGSA

03 September 2021
Auditing and Assurance
South African Accounting Academy

This Revised Guide has been approved by the IRBA for joint publication with the Auditor-General of South Africa (AGSA), to help improve the understanding and enhance the performance of quality public sector audit engagements by auditors in public practice. These are auditors who perform audit engagements on behalf of the AGSA, including the audit of financial statements, reported performance information, compliance with key legislation and the additional audit procedures relating to focus areas, in accordance with the requirements of the Public Audit Act, 2004.

This Revised Guide has been updated for the following:

Consequential changes arising from changes made to the Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019);
Other relevant amendments arising from the revision of the PAA; and
Alignment of content to the updated AGSA tender process, AGSA contract work policies and procedures as well as the relevant Memorandum of Agreement.

This Revised Guide is effective from 1 September 2021.

Click here to download the Revised Guide:

https://www.irba.co.za/upload/Guide%20for%20RAs_%20Guidance%20on%20Performing%20Audits%20on%20behalf%20of%20AGSA%20(Revised%20Aug%202021).pdf

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