[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-171871-105":53,"doc-detail-171871-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","scope-saaps-6-external-confirmations-from-financial-institutions","Scope - SAAPS 6 External Confirmations from Financial Institutions","","Scope defines implementation guidance for registered auditors using external confirmation procedures to obtain audit evidence from financial institutions in line with ISA 505. It applies to requests issued on or after 1 October 2013 and covers both manual and electronic confirmations. The statement explains that it supports auditors through illustrative procedures and an illustrative external confirmation request, without replacing any applicable ISAs. Auditors remain responsible for complying with all relevant auditing standards and relevant legislation.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/scope-saaps-6-external-confirmations-from-financial-institutions/171871/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/scope-saaps-6-external-confirmations-from-financial-institutions/171871.png","ImageObject",442,249,{"name":88,"@type":89},"\tJames","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-20","2026-09-01",true,{"@type":98,"interactionType":99,"userInteractionCount":15},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of SAAPS 6 External Confirmations from Financial Institutions?","Question",{"text":108,"@type":109},"It provides implementation guidance for registered auditors when using external confirmation procedures to obtain audit evidence from financial institutions in accordance with ISA 505.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When does this SAAPS become effective?",{"text":113,"@type":109},"It is effective for external confirmation requests issued on or after 1 October 2013.",{"name":115,"@type":106,"acceptedAnswer":116},"Does SAAPS 6 replace ISA 505 or other ISAs?",{"text":117,"@type":109},"No. It is not a substitute for applying all relevant ISAs, and it does not impose additional requirements beyond those included in the ISAs.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},171871,1788287456,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":15,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":20},2336474466412,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","SAAPS 6\nJULY 2013\nSouth African Auditing Practice Statement (SAAPS) 6\nExternal Confirmations from Financial Institutions\nCopyright © 2013 - the Independent Regulatory Board for Auditors (IRBA). All rights reserved.  Permission is granted to make copies of this work provided that such copies, in whichever format, are for the purpose of registered auditors discharging their professional duties, for use in academic classrooms or for personal use and provided such copies are not sold for income and provided further that each copy bears the following credit line: “Copyright © by the Independent Regulatory Board for Auditors. All rights reserved. Used with permission of the IRBA.” Otherwise, written permission from the IRBA is required to reproduce, store or transmit this document except as permitted by law.\nSOUTH AFRICAN AUDITING PRACTICE STATEMENT (SAAPS) 6\nEXTERNAL CONFIRMATIONS FROM FINANCIAL INSTITUTIONS\n(Effective for external confirmation requests issued on or after 1 October 2013)\n\u0003Contents\t\t\t\t\t\t\t\t\t        Page\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc361672080\" \u0014Scope\t\u0013 PAGEREF _Toc361672080 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672081\" \u0014Effective date\t\u0013 PAGEREF _Toc361672081 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672082\" \u0014Objective\t\u0013 PAGEREF _Toc361672082 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672083\" \u0014Definitions\t\u0013 PAGEREF _Toc361672083 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672084\" \u0014Designing an external confirmation request\t\u0013 PAGEREF _Toc361672084 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672085\" \u0014Evaluating the reliability of the external confirmation certificate\t\u0013 PAGEREF _Toc361672085 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672086\" \u0014Completeness of financial institution accounts\t\u0013 PAGEREF _Toc361672086 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672087\" \u0014Use of electronic confirmations\t\u0013 PAGEREF _Toc361672087 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672088\" \u0014Public sector perspective\t\u0013 PAGEREF _Toc361672088 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672089\" \u0014Illustrative procedures to support the completeness of financial statement account balances\t\u0013 PAGEREF _Toc361672089 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672090\" \u0014Illustrative external confirmation request\t\u0013 PAGEREF _Toc361672090 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672091\" \u0014APPENDIX A\t\u0013 PAGEREF _Toc361672091 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672092\" \u0014Examples of possible audit procedures to address the risks of completeness when obtaining external confirmations\t\u0013 PAGEREF _Toc361672092 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672093\" \u0014APPENDIX B\t\u0013 PAGEREF _Toc361672093 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672094\" \u0014Planning the external confirmation request:\t\u0013 PAGEREF _Toc361672094 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672095\" \u0014External confirmation forms\t\u0013 PAGEREF _Toc361672095 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672096\" \u0014Index of the Form Types Confirmation Requests\t\u0013 PAGEREF _Toc361672096 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672097\" \u0014Auditor’s external confirmation request letter\t\u0013 PAGEREF _Toc361672097 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672098\" \u0014Letter from auditor to financial institution requesting completion of enclosed certificate Form Types\t\u0013 PAGEREF _Toc361672098 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672099\" \u0014Letter from client to financial institution authorising the financial institution to provide information to auditor\t\u0013 PAGEREF _Toc361672099 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc361672100\" \u0014Letter from client to financial institution authorising the financial institution to provide information to auditor (continued)\t\u0013 PAGEREF _Toc361672100 \\h \u001420\u0015\u0015\n\u0015\u0004\nThis South African Auditing Practice Statement (SAAPS) 6 External Confirmations from Financial Institutions provides guidance to registered auditors (auditors) in implementing the requirements of the IAASB’s International Standard on Auditing (ISA) 505 External Confirmations when obtaining external confirmations from financial institutions.\nSAAPS’ are developed by the Committee for Auditing Standards and issued by the IRBA to provide guidance to auditors in implementing the IAASB’s International Standards on Auditing (ISAs) in the South Afr","cbCaip0sEHK404FT","https://ap.wps.com/l/cbCaip0sEHK404FT","docx",887073,39,"English","# Scope\n## Effective date\n## Objective\n## Definitions\n## Designing an external confirmation request\n## Evaluating the reliability of the external confirmation certificate\n## Completeness of financial institution accounts\n## Use of electronic confirmations\n## Public sector perspective\n## Illustrative procedures and examples\n## Appendices","[{\"question\":\"What is the purpose of SAAPS 6 External Confirmations from Financial Institutions?\",\"answer\":\"It provides implementation guidance for registered auditors when using external confirmation procedures to obtain audit evidence from financial institutions in accordance with ISA 505.\"},{\"question\":\"When does this SAAPS become effective?\",\"answer\":\"It is effective for external confirmation requests issued on or after 1 October 2013.\"},{\"question\":\"Does SAAPS 6 replace ISA 505 or other ISAs?\",\"answer\":\"No. It is not a substitute for applying all relevant ISAs, and it does not impose additional requirements beyond those included in the ISAs.\"}]","Scope - SAAPS 6 External Confirmations from Financial Institutions | DOCX"]