Revised Illustrative Annual Stockbroker's Reports

13 December 2021
Auditing and Assurance
South African Accounting Academy

These revised regulatory reports have been updated for the Revised ISRS 4400

Effective for engagements for which the terms of engagement are agreed on or after 1 January 2022.

Some changes in substance between the extant ISRS 4400 and ISRS 4400 (Revised) are also set out on the IRBA webpage.

Click here to download the Revised Illustrative Reports:

https://www.irba.co.za/industry-specific-guides-and-regulatory-reports-pages/jse-related-engagements

How does this affect you?

Relevance to Auditors, Independent Reviewers & Accountants:

The auditor’s responsibility is to report on the financial statements and the Annual Reconciliation Statement of Adjusted Liquid Capital, and to perform certain agreed-upon procedures, as detailed below, in accordance with International Standards on Auditing (“ISAs”), International Standards on Review Engagements (“ISREs”), and International Standards on Related Services (“ISRSs”), as applicable; and to report, as required by the JSE, in respect of these matters as set out in the guide.
As an auditor, you need to consider and comply with International Standards on Auditing, Auditing pronouncements and other Assurance Services, and thus you need knowledge of the format and content that must be contained in your audit report.

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