Please enable JavaScript.
Coggle requires JavaScript to display documents.
Chapter 1: The auditing profession in South Africa - Coggle Diagram
Chapter 1: The auditing profession in South Africa
2.2. Auditing Profession Act 26 of 2005
(3-9)
2.2.9. Inspections
(9)
2.2.4. Registration of firms as registered auditors
(4-5)
Only firms that may become registered auditors are:
Partnerships (all partners are individually registered auditors)
Sole proprietor (proprietor is a registered auditor
Company (3 conditions)
2.2.6. Duties in relation to the audit
(6-7)
2.2.3. Registration of individuals as registered auditor
Successful registration (4)
Refuse registration (4)
2.2.1. Objectives of the Act
(3)
2.2.2. Definitions
Audit (3)
Client (4)
Firm (4)
Management Board (4)
Public accountant (4)
Public practice (4)
2.2.5. Practice
Person not registered may not... (5-6)
Registered auditor may not employ... (5)
Registered auditor may not... (6)
2.2.7. Duty to report irregularities
(7-8)
2.2.8. Limitations of liability
(8-9)
2.2.10. Investigation of change of improper conduct
(9)
2.2.11. Charge of improper conduct
(9)
2.2.12. Reportable irregularities and false statements in connection with audits
(9)
2.2.13. Offences relating to public practice
(9)