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IRBA – Enhanced Auditor Reporting Rule

Resources SAICA Technical Audit and Assurance (309) Advocacy (75) Thought leadership (30) Technical resources (204) Auditor Reporting (14) IAASB Auditor Reporting Toolkit (8) IRBA - Enhanced Auditor Reporting (2) IRBA – Enhanced Auditor Reporting Rule IRBA Staff Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities EAR Rule – Example Audit Reports South African Auditing Practice Statement (SAAPS) 3 - Illustrative Reports (1) Recent Developments (3) Less Complex Entities (LCEs) (9) Group Audits (7) Ethics & Fraud (1) ISA 240 (Revised) (1) ISA 315 (Revised 2019) (14) ISA 570 (Revised 2024) The Quality Management Standards (38) FAQ (5) Circulars (3) Guides (6) Other resources (73) IRBA resources (1) Regulatory Reports (2) Supporting Audit Quality (29) Service Organisations (1) Corporate Reporting (326) Ethics (103) Legislation and governance (709) Pathways to Relevance (39) Practice (53) Public Sector (235) Sustainability (99) Tax (1130) Training Offices (23) SAICA guidance

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