Guidelines to audit committees on Reportable Irregularities and the impact on the audit committee
Overview
There is no requirement for the auditor to discuss a Reportable Irregularity with the audit committee prior to sending the report to the IRBA and it is vital that the audit committee understands the process of reporting.
| Author | Lindie Engelbrecht |
|---|---|
| Division | Legislation and Governance |
| Keywords | ACF |
| Categories | Audit |
| Date | March 2005 |
| URL |