Page 29 - PowerPoint Presentation

Auditing Profession Act

• Practice as an auditor

•Requirement to use designation

•Exceptions

•Registered auditor may not:

• Sign report, statement etc unless…

• Perform audits unless adequate risk

management processes are in place

• Share professional fees with persons not

registered

• Duties in relation to the audit s44 of the APA…NB!!!

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