Audi A1 40 TFSI

The new five-door hatch from Audi has grown both in size and overall presence, not to mention that is has a much broader driver appeal. The all-new Audi A1 has moved from a predominately female young professional / student vehicle to a more grown-up and brute hatch. The new-look front ensures that this vehicle is…

IRBA Feedback Report on AQIs Issued

The Independent Regulatory Board for Auditors (IRBA) issued its Feedback Report on Audit Quality Indicators on 2 December 2019. This article gives an overview of the repor. The IRBA’s project to develop guidance on audit quality indicators (AQIs) is in line with the strategic objectives of the IRBA to be more proactive and assist in…

ISA 315 (Revised 2019) – Overview of Revised Requirements

International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment (ISA 315 (Revised 2019)), was issued by the International Auditing and Assurance Standards Board (IAASB) in December 2019 and is effective for audits of financial statements for periods beginning on or after 15…