Guideline 001/2007 - Assurance engagements

This guideline is intended for credit providers who are by law required to appoint a registered auditor to perform an audit of its annual financial statements. This guideline is not applicable to credit providers who are not required by law to appoint a registered auditor to conduct an audit of its annual financial statements. This document provides guidelines on the assurance engagement and the subsequent report that must be prepared by the auditor for submission to the credit provider and the National Credit Regulator.