{"id":4066,"date":"2025-10-24T23:35:20","date_gmt":"2025-10-24T23:35:20","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=4066"},"modified":"2026-07-14T20:13:19","modified_gmt":"2026-07-14T18:13:19","slug":"public-sector","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/public-sector\/","title":{"rendered":"Public Sector"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4066\" class=\"elementor elementor-4066\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-707e383 elementor-section-height-min-height elementor-section-content-middle elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"707e383\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68ebc9a\" data-id=\"68ebc9a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c966309 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"c966309\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b06a293\" data-id=\"b06a293\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f59daa elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9f59daa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-708ab8ff\" data-id=\"708ab8ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ef4dfec hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"1ef4dfec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-1ef4dfec\" class=\"hfe-nav-menu\"><li id=\"menu-item-8560\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/\" class = \"hfe-menu-item\">Handbooks of International Standards<\/a><\/li>\n<li id=\"menu-item-10438\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/\" class = \"hfe-menu-item\">South African Practice Statements<\/a><\/li>\n<li id=\"menu-item-15901\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guides-and-circulars-for-auditors\/\" class = \"hfe-menu-item\">Guides for Auditors<\/a><\/li>\n<li id=\"menu-item-8573\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/industry-specific-guides-and-regulatory-reports\/\" class = \"hfe-menu-item\">Regulated Industry Reports<\/a><\/li>\n<li id=\"menu-item-15902\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/public-sector\/\" class = \"hfe-menu-item\">Public Sector<\/a><\/li>\n<li id=\"menu-item-15903\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/assurance-on-sustainability-reports-2\/\" class = \"hfe-menu-item\">Assurance on Sustainability Reports<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d36725 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d36725\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-094a6cd\" data-id=\"094a6cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e434185 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e434185\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Public Sector<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1e3236 elementor-widget elementor-widget-text-editor\" data-id=\"a1e3236\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Audit and Ethics Pronouncements <i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Standards and Pronouncements<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Public Sector<\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff15eb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff15eb1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b9ad3e\" data-id=\"9b9ad3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d8c331 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0d8c331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">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.<\/p><p style=\"text-align: justify;\">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.<\/p><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Date Issued<\/th><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Effective Date<\/th><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">Guide for Registered Auditors: Performing Audits on behalf of the AGSA (Revised August 2021)<\/td><td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">August 2021<\/td><td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\">Effective from 1 September 2021<\/td><td style=\"padding: 10px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs_%20Guidance%20on%20Performing%20Audits%20on%20behalf%20of%20AGSA%20(Revised%20August%202021).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a9396c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a9396c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85b089c\" data-id=\"85b089c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-927dd31 elementor-widget elementor-widget-text-editor\" data-id=\"927dd31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr style=\"background-color: #e8e6e6;\"><td width=\"719\"><h3><span style=\"color: #9e7792;\">Warning to Readers<\/span><\/h3><p>Registered auditors should note that the guide has not been updated to reflect, among others, the following:<\/p><ul><li>The Auditor-General South Africa\u2019s (AGSA) new audit methodologies for financial statement review and findings engagements for the audit of predetermined objectives and compliance with legislation; and<\/li><li>References to the updated IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).<\/li><\/ul><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78fc630 elementor-widget elementor-widget-text-editor\" data-id=\"78fc630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Date <br \/>Issued<\/th><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Effective Date<\/th><th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td><span style=\"color: #808080;\">Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019)\u00a0<\/span><\/td><td><span style=\"color: #808080;\">August 2019<\/span><\/td><td><span style=\"color: #808080;\">Effective from 2 September 2019<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RA%20-%20Auditing%20in%20the%20Public%20Sector%20(Revised%20August%202019).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a96e05d elementor-widget elementor-widget-text-editor\" data-id=\"a96e05d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr style=\"background-color: #e8e6e6;\"><td width=\"719\"><h3><span style=\"color: #9e7792;\">Warning to Readers<\/span><\/h3><p>Registered auditors should note that the guide has not been updated to reflect, among others, the following:<\/p><ul><li>The Quality Management Standards;<\/li><li>The Auditor-General South Africa\u2019s new:<ul><li>Dispute resolution process; and<\/li><li>Audit methodologies for financial statement review and findings engagements for the audit of predetermined objectives and compliance with legislation.<\/li><\/ul><\/li><li>\u00a0References 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).<\/li><\/ul><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7b3102 elementor-widget elementor-widget-text-editor\" data-id=\"c7b3102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-responsive\">\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th>\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Date Issued<\/th>\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Effective Date<\/th>\n<th style=\"padding: 10px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th>\n<\/tr>\n<tr>\n<td><span style=\"color: #808080;\">Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised March 2021)<\/span><\/td>\n<td><span style=\"color: #808080;\">March 2021<\/span><\/td>\n<td><span style=\"color: #808080;\">Effective from 6 April 2021<\/span><\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs_Performing%20Audits%20where%20the%20AGSA%20opted%20not%20to%20perform%20the%20audit%20(Revised%20March%202021)(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-233d0dd elementor-widget elementor-widget-text-editor\" data-id=\"233d0dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr style=\"background-color: #e8e6e6;\"><td width=\"719\"><h3><span style=\"color: #9e7792;\">Warning to Readers<\/span><\/h3>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:<ul><li>AGSA\u2019s new dispute resolution process; and<\/li><li>References to the updated IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024).<\/li><\/ul><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f17ed03 elementor-widget elementor-widget-text-editor\" data-id=\"f17ed03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #808080;\">AG Directive<\/span><\/h3><p><span style=\"color: #808080;\">The AGSA issues a Directive annually to clarify:<\/span><\/p><ul><li><span style=\"color: #808080;\">the nature of the audit functions performed in the public sector;<\/span><\/li><li><span style=\"color: #808080;\">the standards, criteria and processes for performing audits in the public sector; and<\/span><\/li><li><span style=\"color: #808080;\">the responsibilities of private practitioners and the manner in which such private practitioners are required to perform audits in the public sector.<\/span><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Handbooks of International Standards South African Practice Statements Guides for Auditors Regulated Industry Reports Public Sector Assurance on Sustainability Reports Home Audit and Ethics Pronouncements \u00a0Standards and Pronouncements\u00a0Public Sector [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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