ANALYSIS: JOB CRAFTING

The financial services industry fulfils a critical role within any economy. In South Africa this is no different. Organisations within this industry support the creation of a sustainable and prosperous society – cultivating economic growth, capitalising on business opportunities, and responding productively to economic and fiscal challenges. By Nicola van … MORE

ANALYSIS: IS YOUR EER CREDIBLE AND TRUSTWORTHY?

PART 1: EMERGING FORMS OF EXTERNAL REPORTING On 16 August 2016 the International Auditing and Assurance Standards Board (IAASB issued the discussion paper (DP) Supporting Credibility and Trust in Emerging Forms of External Reporting:1 Ten Key Challenges for Assurance Engagements,2 which has been prepared by the IAASB’s Integrated Reporting Working … MORE

ANALYSIS: GEARING UP FOR ASSURANCE ON EXTERNAL REPORTS

PART 2: EMERGING FORMS OF EXTERNAL REPORTING (EER) The board of directors of a company drive the company’s external report content. Without legislative requirements, they can steer decisions on what type of assurance, if any, is required on the information reported. By Ciara Craul Reintjes Integrated reporting, a subset of … MORE

ANALYSIS: AUDIT QUALITY INDICATORS: PROMOTING TRANSPARENCY

Continuous improvement in audit quality is a priority for the Independent Regulatory Board for Auditors (IRBA) and it believes that audit quality indicators (AQIs) could be a valuable tool to increase transparency in the financial reporting value chain. By Sadhir Issirinarain The Independent Regulatory Board for Auditors (IRBA), which is … MORE