Assurance

Revised Illustrative Section 15 Retirement Fund Agreed-upon Procedures Reports

Notice The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditing Standards,at its meeting on 1 March 2022, approved the following revised Illustrative Section 15 Retirement Fund Agreed-upon Procedures Reports: Ordinary Funds Umbrella Funds; and Retirement annuity and preservation Funds. Information The revised illustrative regulatory reports have been updated for the following: The International Standard …

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Non-authoritative guidance on Fraud in an Audit of Financial Statements

Notice On 5 May 2022 the IAASB published non-authoritative guidance called “The Fraud Lens – Interactions Between ISA 240 and Other ISAs”. Information ISA 240 both expands on certain ISAs as well as provides fraud-specific audit procedures that complement the other ISAs. In doing so, ISA 240 broadly focuses on the auditor’s fraud lens when …

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New IAASB fact sheet addresses audit engagement team definition

Notice The International Auditing and Assurance Standards Board (IAASB) issued a new fact sheet on 2 May 2022 that provides guidance on the updated definition of an ‘engagement team’ in respect of audit engagements. Note, however, that the definition of ‘engagement team’ specifically excludes an auditor’s external expert and internal auditors who provide direct assistance …

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