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IRBA PUBLISHES GUIDE TO AUDIT IN THE PUBLIC SECTOR |
| Source: | Independent Regulatory Board for Auditors (IRBA) | | Country: | South Africa | | Date: | 24/09/2011 | | Contributor: | Dieter Gloeck | | Web: | http://www.irba.co.za |
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The Committee for Auditing Standards (‘CFAS’) a statutory committee of the Independent Regulatory Board for Auditors (‘IRBA’) approved the release of this Proposed Guide for Registered Auditors Auditing in the Public Sector (the “Proposed Guide”), for public comment. The proposed Guide may be modified in light of comments received before being issued in final form.
The Guide provides informative guidance that will assist private sector auditors in an understanding of the public sector and the conducting of public sector audit engagements.
The scope of the guide includes:
• Auditing the public sector in South Africa.
• The scope of auditing in the public sector.
• Mandate of the Auditor-General South Africa.
• The key stakeholders and role players in the public sector.
• Key laws and regulations relating to public sector entities.
The proposed guide is informative and not technical in nature.
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