Auditing Standards and Guides

 

The New and Revised Auditor Reporting Standards

The IRBA’s dedicated page on the new and revised Auditor Reporting Standards (the Reporting Standards) contains a comprehensive list of resources to promote awareness, understanding and assist with the effective implementation of the Reporting Standards. Read more


Handbooks of International Standards

The International Auditing and Assurance Standards Board (IAASB) Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements have been adopted and issued by the IRBA. The 2008 to 2015 editions are available here, with copyright permission from the IAASB. Read more


South African Standards and Practice Statements

The IRBA has issued one South African Standards on Assurance Engagements (SASAE) to meet the local requirement of providing assurance on B-BBEE Verification Certificates; and several South African Auditing Practice Statements (SAAPS). SAAPS provide practical assistance to auditors in the implementation of relevant International or South African Standards. Read more


Guides and Circulars for Auditors

Guides provide guidance to auditors in meeting specific legislative requirements imposed by another regulator and are generally subject- or industry specific. Search here for the medical schemes guide for auditors, the attorneys trust account guide, retirement fund reports and so forth. Circulars comprise part of the South African pronouncements adopted and issued by the IRBA. Currently there are only two circulars, one on Giving Second Opinions, and the other the Afrikaans Glossary of Terms. Read more


Status of Pronouncements, Due Process Policy and Adoption of the Standards

The Due Process Policy explains the process of drafting auditing pronouncements. The Status and Authority of Pronouncements clarifies the status and authority of auditing pronouncements. The Board Notices adopting the International Handbooks, which underlie the standard-setting process are listed here. Read more


Committee for Auditing Standards and Strategy

Information regarding the Committee for Auditing Standards (the CFAS) and its Strategy for 2015 to 2019 are available here. Read more