Auditor Reporting
IAASB Auditor Reporting Toolkit
8
IRBA - Enhanced Auditor Reporting
2
South African Auditing Practice Statement (SAAPS) 3 - Illustrative Reports
1
Recent Developments
3
On 15 January 2015, the IAASB released its new and revised Auditor Reporting standards, designed to significantly enhance auditors’ reports for investors and other users of financial statements. The new auditor reporting standards are widely recognised as one of the most significant developments in auditing history. These standards became effective for audits of financial statements for periods ending on or after 15 December 2016.