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Auditor focus on ‘other information’

Ashika Mohan gives an overview of the auditor’s revised responsibilities under international standards to read and report on other information included in an entity’s annual report, focusing on the continued importance of the auditor’s responsibilities in this area and the main changes. The International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to… Read More Auditor focus on ‘other information’

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article.

The Value of Auditor Reports

In a report on the value of audit published last year (2014), Larry Leva, KPMG International’s Global Vice President for Quality and Risk management observed that the scope of audit had not changed “for 100 years”. Audit, however, has been under active discussion since the 2008 financial crisis and there is widespread recognition among auditors… Read More The Value of Auditor Reports