Price:
R325.45 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
60 Minutes
Additionals:
R325.45 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
60 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
Reportable Irregularities must be reported by Registered Auditors as well as Independent Reviewers. An understanding of a Reportable Irregularity as well as how to report it is of crucial importance for both the Registered Auditor and Independent Reviewer.
• Definition of a Reportable Irregularity
• Difference between a Reportable Irregularity for a Registered Auditor and Independent Reviewer
• Section 45 of the Auditing Profession Act, 2005
• Regulation 29 of the Companies Regulation, 2011
• Process of reporting to follow when a Reportable Irregularity is found by a Registered Auditor or Independent Reviewer
To gain an overall understanding as a Registered Auditor about Reportable Irregularities and the requirements set out by the Auditing Profession Act and IRBA Guide.
To gain an overall understanding as Independent Reviewer about Reportable Irregularities and the requirements set out by the Companies Act and Regulation 29 of the Companies Regulations.
• Definition of a Reportable Irregularity
• Difference between a Reportable Irregularity for a Registered Auditor and Independent Reviewer
• Section 45 of the Auditing Profession Act, 2005
• Regulation 29 of the Companies Regulation, 2011
• Process of reporting to follow when a Reportable Irregularity is found by a Registered Auditor or Independent Reviewer
To gain an overall understanding as a Registered Auditor about Reportable Irregularities and the requirements set out by the Auditing Profession Act and IRBA Guide.
To gain an overall understanding as Independent Reviewer about Reportable Irregularities and the requirements set out by the Companies Act and Regulation 29 of the Companies Regulations.