IRBA SAAPS 3 (Revised) Comment Letter
Overview
SAICA commented on the proposed revisions to SAAPS 3 (Revised) that incorporated updates to illustrative reports to reflect the reporting requirements introduced by Revisions to ISA 570 (Revised), ISA 240 (Revised), and the Narrow-scope Amendments to the ISQMs, ISAs and ISRE 2400 (Revised).
| Author | Audit and Assurance |
|---|---|
| Division | Audit and Assurance |
| Keywords | Independent review report SAAPS 3 Illustrative reports South African Auditing Practice Statement 3 |
| Categories | Audit and Assurance |
| Date | 7 August 2026 |
| File |