IRBA Inspections Findings: AGC activities in 2021 (TechTalk December 2021)

Zainab Salloo, chairperson of the Assurance Guidance Committee (AGC) and Christel Pretorius, deputy chairperson of the AGC, reflect on the AGC’s activities relating to IRBA Inspections Findings in 2021. This discussion starts at 1:41:39 in the recording. In 2021, the AGC focused on recurring findings related to: • Completeness of revenue and source population; • Auditing the cash flow statement; • Audit reporting; and • Engagement quality control review