Submissions
Technical Submissions: International Auditing and Assurance Standards Board
29
SAICA submission on the IAASB Exposure Draft: Proposed ISA 570 (Revised 202X) Going Concern
24 August 2023
Submission
International Auditing and Assurance Standards Board
SAICA’s Comment letter on the IAASB’S on Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)
2 May 2023
Submission
Audit and Assurance
SAICA comment letter on the IAASB’S Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs
24 April 2023
Submission
Audit and Assurance
SAICA Comment Letter IAASB narrow scope amendment
12 September 2022
Submission
Audit and Assurance
SAICA comment letter on proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ED-ISA for LCE).
4 February 2022
Advocacy submission
Advocacy -Submissions
SAICA Response to IAASB Work Plan Survey 2022-2023
5 August 2021
Advocacy submission
Technical Submissions
SAICA comment letter on the IAASB’S Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA comment letter on the IAASB’S Proposed ISA 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the work of component auditors)
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the IAASB’s Proposed Guidance Paper on Extended External Reporting (EER)
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA’S Comment Letter on the IAASB’s Exposure Draft, Proposed Conforming Amendments to the IAASB International Standards
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the IAASB Discussion Paper on Audit of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Quality Management Covering Explanatory Memorandum – Responses from the survey
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Quality Management Covering Explanatory Memorandum
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Exposure Draft: Proposed ISQM 1 – Responses from the survey
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Exposure Draft: Proposed International Standard on Quality Management (ISQM) 1
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Exposure Draft: Proposed ISA 220 (Revised) - Quality Management for an Audit of Financial Statements
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Exposure Draft: Proposed ISA 220 (Revised) - Responses from the survey
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Exposure Draft: Proposed International Standard on Quality Management 2 - Responses from the survey
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA submission to the IAASB’s Exposure Draft: Proposed International Standard on Quality Management 2 - Engagement Quality Reviews
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA comment letter as SAICA submission on the IAASB’s Quality Management EM, ISQM1, ISQM2 and ISA 220 ( Revised)
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA comment letter on the IAASB Consultation Paper on Extended External Reporting (EER) Assurance
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the IAASB’s exposure draft: proposed international Standard on related services 4400 (revised) agreed-upon procedures Engagements
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the Proposed ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
The SAICA’s response – Envisioning the Future – Survey on the IAASB’s Future Strategy
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter in the Proposed ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the IAASB’S Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the IAASB’s Request for Input: Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA Comment Letter on the IAASB’S Discussion Paper: Supporting Credibility and Trust in Emerging Forms of External Reporting
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
SAICA comment letter on the IAASB Proposed Strategy for 2020-2023 and Work Plan for 2020-2021
2020
Technical Submissions: International Auditing and Assurance Standards Board
Audit and Assurance
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
15
SAICA Submission: CFAS Due Process Policy and Status and Authority of Pronouncements
31 March 2023
Submission
Audit and Assurance
SAICA submission on the Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements
5 October 2022
Submission
SAICA submission on Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised)
12 September 2022
Submission
Advocacy
SAICA submission on the Proposed IRBA Rules Arising from the International Standards on Quality Management
19 August 2022
Submission
Advocacy
Response to call for new projects for the IRBA CFAS work programme
1 April 2022
Submission
Advocacy
SAICA submission on the Conforming and Consequential amendments arising from the Quality Management Standards
4 August 2021
Advocacy submission
Technical Submissions
SAICA Comment Letter on the Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers’ Separate Accounts (S19(3)) and Reporting Requirements (S19(4)) of the
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Comment Letter on the Proposed Guide for Registered Auditors: Assurance Engagements on Fresh Produce Agents’ Trust Accounts
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Comment letter on IRBA’s Proposed SAAEPS 1: Sustainability Assurance Engagement Concepts: Evaluating the Rational Purpose, the Appropriateness of the Underlying Subject Matter and the Suitabilit
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Submission on the proposed guide for registered auditors: access to working papers
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
Comment on IRBA Consultation Paper, Mandatory Audit Firm Rotation
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Comment Letter - Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted to not Perform the Audit (Revised August 2020)
2020
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Comment Letter on the Proposed SAAPS 4 (Revised 2019), Letters of Specific Inquiry to the Entity’s External Legal Practitioner regarding Litigation and Claims involving the Entity
2019
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Submission on the Proposed SAAPS 3 (Revised 2019), Illustrative Reports
2019
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
SAICA Comment letter on Proposed SAAPS 2 (Revised 2017), Financial Reporting Frameworks and the Auditor’s Report
2017
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Audit and Assurance
Technical Submissions: Legal and Property Practitioner's Trust account audits
4
SAICA Submission: Auditors’ Certification of Recoverable Bank Charges
1 November 2022
Submission
Advocacy
SAICA Comment Letter on Draft Property Practitioner Regulations
Technical Submissions: Legal and Property Practitioner's Trust account audits
Audit and Assurance
SAICA Comment letter on Proposed Guide - Engagements on LP Trust acc
Technical Submissions: Legal and Property Practitioner's Trust account audits
Audit and Assurance
SAICA Submission on the Draft Rules Published in terms of sections 95(1), 95(3) and 109(2)(a) of the Legal Practice Act 28 Of 2014
2014
Technical Submissions: Legal and Property Practitioner's Trust account audits
Audit and Assurance
Technical Submissions: Other International Organisations
1
SAICA Submission on the IOSCO Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality
Technical Submissions: Other International Organisations
Audit and Assurance
Technical Submissions: Other Local Regulators
9
SAICA Comment Letter on the Prudential Authority’s Draft Guidance: Section 252 of the Financial Sector Regulation Act, 2017
9 April 2021
Advocacy submission
Other Local Regulators
SAICA comment letter on the South African Reserve Bank’s Discussion Paper: Joint audits for insurers and insurance groups
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA Comment Letter on the Proposed Amendments to the JSE Listing Requirements
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA Follow up letter to the Proposed Amendments to the JSE Listing Requirements Comment Letter
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA comment letter on the NEMA, Proposed regulations pertaining to financial Provisioning for the rehabilitation and remediation of environmental damage
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA comment letter on the SARB’s Financial Surveillance Department Offshoring and Cloud Computing Position
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA Comment letter on MG Consultation Paper
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA comment letter - Proposed NEMA regulations
Technical Submissions: Other Local Regulators
Audit and Assurance
SAICA Comments on the Amendments to the JSE Listings Requirements-Auditor Accreditation
Technical Submissions: Other Local Regulators
Audit and Assurance