Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 2: Audits of institutions by auditors in private practice27. Duties and powers of auditors |
| (1) | An auditor appointed in terms of section 25(1)(b) must perform the functions of office as auditor in terms of the Auditing Profession Act and any other applicable legislation. |
[Section 27(1) substituted by section 11 of Notice No. 1260, GG 42045, dated 20 November 2018]
| (2) | In performing those functions as the auditor of an auditee, the auditor has the powers assigned to the Auditor-General in terms of section 15. |
| (3) | An auditor may consult the Auditor-General or a person designated by the Auditor-General concerning any matter relating to the auditing of the auditee concerned. |
| (4) | An auditor— |
| (a) | must be given notice of every meeting of the auditee’s audit committee, if the auditee has such a committee; and |
| (b) | may attend, and participate in, any meeting of such an audit committee at the expense of the auditee. |
| (5) | The Auditor-General or a person designated by the Auditor-General may request information regarding the audit from an auditor appointed in terms of section 25(1)(b). |