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This section contains guidance documents that will assist Registered Auditors in understanding the public sector environment within which public sector audits are conducted and includes information that will assist Registered Auditors in performing regularity audit engagements, including the audit of financial statements, predetermined objectives and compliance with laws and regulations of public entities.

The IRBA and the Auditor-General South Africa (the AGSA) have issued joint guidance for auditors in the public sector, in order to enhance the quality of public sector auditing in South Africa.

TitleDate IssuedEffective DateDownload
Guide for Registered Auditors: Performing Audits on behalf of the AGSA (Revised August 2021)August 2021Effective from 1 September 2021PDF

Warning to Readers

Registered auditors should note that the guide has not been updated to reflect, among others, the following:

  • The Auditor-General South Africa’s (AGSA) new audit methodologies for financial statement review and findings engagements for the audit of predetermined objectives and compliance with legislation; and
  • References to the updated IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).
TitleDate
Issued		Effective DateDownload
Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019) August 2019Effective from 2 September 2019PDF

Warning to Readers

Registered auditors should note that the guide has not been updated to reflect, among others, the following:

  • The Quality Management Standards;
  • The Auditor-General South Africa’s new:
    • Dispute resolution process; and
    • Audit methodologies for financial statement review and findings engagements for the audit of predetermined objectives and compliance with legislation.
  •  References to the revised standards issued by the International Auditing and Assurance Standards Board and the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).
Title Date Issued Effective Date Download
Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised March 2021) March 2021 Effective from 6 April 2021 PDF

Warning to Readers

The Illustrative Auditor-General South Africa (AGSA) report has been deleted from the South African Auditing Practice Statement 3: Illustrative Reports (previously Illustrative Report 4 of Part A), as it no longer aligns with the AGSA reporting prescriptions and will be distributed separately by the AGSA. Additionally, registered auditors should note that the guide has not been updated to reflect, among others, the following:
  • AGSA’s new dispute resolution process; and
  • References to the updated IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).

AG Directive

The AGSA issues a Directive annually to clarify:

  • the nature of the audit functions performed in the public sector;
  • the standards, criteria and processes for performing audits in the public sector; and
  • the responsibilities of private practitioners and the manner in which such private practitioners are required to perform audits in the public sector.