The Audit Directive by the AGSA

The AGSA issued the Audit Directive, which was published in the Government Gazette on 6 December 2023.

The Audit Directive deals with a number of issues, including:

• the auditing standards and the frequency, nature and scope of the audits performed by the AGSA;
• material irregularities;
• matters applicable to audits where the AGSA has opted not to perform the audit (section 4(3) of the Public Audit Act); and

the timing and submission of information for audit purposes