SAICA Student Handbook 2020/2021 vol.2 (set)
SAICA
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Description
Vol. 2A(1) – International Audit Standards Part I
Vol. 2A(2) – International Audit Standards Parts II and III
Omitted from 2A(1)
- ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.
- ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.
Omitted from 2A(2)
- ISRS 4400 (Previously ISA 920), Engagements to Perform Agreed-Upon Procedures Regarding Financial Information.
(The only difference between the 2020/2021 and the 2019/2020 editions of
volumes 2A(1) and 2A(2) is the omission from the 2020/2021 edition of ISA 315
(Revised) and ISRS 4400.)
Vol. 2B:
SAICA Pronouncements
IRBA Pronouncements
Legislation
Companies Act (2008), Companies Regulations (2011), Auditing Profession Act
(2005), Public Finance Management Act (1999).
Governance
King IV Report on Governance for South Africa 2016
Changes from the 2019/2020 edition:
- Paragraphs 4 and 5 of Appendix 4 (Disciplinary Code and Procedures) of SAICA’s by-laws have been included.
- November 2020 amendments to the Code of Professional Conduct of the South African Institute of Chartered Accountants (Revised 2020) are incorporated.
- SAICA’s Circular 2/2020 has replaced Circular 5/2018.
- SAICA’s ‘Guidance on the provision of non-audit services by the auditor of a company’ (March 2015) has been included.
- May 2020 amendments to South African Auditing Practice Statement 3 have been incorporated.
What's in the box
SAICA Student Handbook 2020/2021 vol.2 (set)
