Price:
R500.25 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
90 Minutes
Additionals:
R500.25 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
90 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
The following standards were amended and become effective for financial periods beginning on or after 15 December 2026:
- ISA 620 Using the Work of an Auditor’s Expert,
- ISE2400 Review Engagements,
- ISAE 3000 Other Assurance Engagements and
- ISAE 4400 Agreed Upon Procedures Engagements
These amendments respond to the IESBA / IRBA / SAICA Code of Ethics’ approved revisions, which introduced explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements.
The consequential amendments to the following assurance and non-assurance standards reflect collaboration and interoperability between ethical codes and assurance and non-assurance services standards.
Content
- Identify the relevant ethical requirement paragraphs that were amended in the IESBA / SAICA / IRBA Code
- Explain the resulting narrow-scope amendments to:
- ISA 620 Using the Work of an Auditor’s Expert
- ISE2400 Review Engagements,
- ISAE 3000 Other Assurance Engagements, and
- ISAE 4400 Agreed Upon Procedures Engagements
- Help you understand what you must do differently on your engagements and what documentation must be kept on file, and when changes become effective