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IRBA AUDIT DEVELOPMENT PROGRAMME
Registered Candidate Auditor - 6 month PoE Report Form
REGISTERED CANDIDATE AUDITOR Period under review: to
OVERSIGHT REGISTERED AUDITOR
FIRM DETAILS
Period under review
Firm size
CLIENT
Client:
Type of Engagement:
1 - Engagement to Audit Financial
Statements
2 - Engagement to Review Financial
Statements
3 - Engagement to perform Agreed-upon
procedures
4 - Engagement to Review Internal Controls
5 - Internal Audit Engagement
6 - Compilation Engagement (limited) 1
7 - Consultation services (limited) 1
8 - Other
Where 'Other' is selected please provide an
explanation:
Did this engagement require an Engagement
Quality Control Review ?
Job Hours: (RCAs hours on the engagement)
RCA position
RCA Reporting to
Number of team members reporting to the
RCA
Reporting Requirements applicable to the
client [Applicable reporting framework (e.g.
IFRS, IFRS for SMEs or GRAP), Applicable
Regulations]
REGISTERED CANDIDATE AUDITOR (RCA) SELF-ASSESSMENT
CATEGORY 2 COMPETENCES THAT MUST BE ACHIEVED THROUGH ADDITIONAL INTERVENTIONS OR ON THE JOB
E
E1
E1.1
E1.2
E2
E2.1
E2.2
E2.3
E2.4
E2.5
E3
E3.1
E3.2
E3.3
E4
E4.1
E4.2
E4.3
E5
E5
E5.1
E5.2
E5.3
F
F1
F1.1
F2
F2.1
F2.2
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