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Summary Auditing Profession Act - SAICA Student Handbook [EACG3708] $2.87   Add to cart
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Summary Auditing Profession Act - SAICA Student Handbook [EACG3708]
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  • Course
  • EACG3708 - Auditing and Corporate Governance (EACG3708)
  • Institution
  • University Of The Freestate (UFS)
  • Book
  • SAICA Student Handbook, 2021/2022

Notes of a third year student studying Bachelors of Accounting at the University of the Free State. With this notes that i have compiled, i was able to proudly say that i received a distinction in Auditing by using this notes. If you are struggling with Auditing use this notes, and you could also g...

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Document information

  • No
  • Auditing professions act
  • May 22, 2022
  • 7
  • 2021/2022
  • Summary

Subjects

  • auditing
  • auditing notes
  • saica
  • saica student handbook
  • volume 2
  • volume 2b
  • accounting
  • auditing profession act
  • auditing professions act
  • irba
  • cpc
  • professional ethics

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  • EACG3708 - Auditing and Corporate Governance (EACG3708)
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WHAT: South African LAW.

WHO: IRBA (Independent Regulatory Board for Auditors) – only
External Auditors.



Comment APA CPC
ACTS > CODES South African Act. International Code.
Applicable to all ‘Professional
Applicable only to Registered
WHO Accountants’ as defined by
Auditors and IRBA.
the CPC.
NON-COMPLIANCE
Criminal prosecution and/or a
If a person is both
fine. You can go to prison ;) Disciplinary action with a fine
an RA and a
and/or a suspension /
CA(SA), non-
Not using ISAs = non- termination of membership.
compliance referred
compliance.
to IRBA.
SAICA is a
Regulated by IRBA.
membership body Applied by SAICA.
IRBA reports to parliament.
and not a regulator.
Prescribed Auditing Standards = International Standards of Auditing.
NOT governmental entities – AGA (SA).

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