Home
/
Resources
/
Audit and Assurance
/
Technical resources
/
Other resources
/
Reporting
/
South African Auditing Practice Statement

SAAPS 3 (Revised May 2019) - Illustrative Reports

Overview

SAAPS 3 (Revised May 2019) is aimed at providing practical guidance to registered auditors who report on financial statements, both for compliance with the ISAs or the ISREs, as applicable, and the legal and regulatory requirements applicable to auditors and auditor reporting in South Africa, as related to the content and format of the auditor’s report.
AuthorIRBA
DivisionAudit and Assurance
Keywords
Illustrative reports
SAAPS 3 (Revised May 2019)
Categories
Reporting
Date1 May 2019
URL
https://www.irba.co.za/guidance-to-ras/technical-guidance-for-auditors/auditing-standards-and-guides/south-african-standards-and-practice-statements