| What is SAAPS 6?

  What is SAAPS 6?

Published:  08/03/2015


This South African Auditing Practice Statement (SAAPS) 6 provides implementation guidance to auditors when using external confirmation procedures to obtain audit evidence, either manually or electronically, from financial institutions to meet the requirements of the International Standard on Auditing (ISA) 505 External Confirmations. Implementation of this SAAPS is not a substitute for applying all relevant ISAs. SAAPS 6 replaces the old SAAPS 1100.
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