[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-166842-105":53,"doc-detail-166842-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","south-african-auditing-practice-statement-saaps-6-external-confirmations-from-financial-institutions-scope","South African Auditing Practice Statement (SAAPS) 6 - External Confirmations from Financial Institutions - Scope","","South African Auditing Practice Statement (SAAPS) 6 provides implementation guidance for registered auditors when using external confirmation procedures to obtain audit evidence from financial institutions. It supports compliance with ISA 505 External Confirmations for requests issued on or after 1 October 2013, whether performed manually or electronically. The guidance clarifies the SAAPS’s purpose, effective date, key definitions, and design considerations, including how to assess certificate reliability and account completeness. It also provides illustrative procedures and external confirmation request examples to strengthen audit evidence for financial statement account balances, including relevant public sector perspective.",{"@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/south-african-auditing-practice-statement-saaps-6-external-confirmations-from-financial-institutions-scope/166842/",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/south-african-auditing-practice-statement-saaps-6-external-confirmations-from-financial-institutions-scope/166842.png","ImageObject",442,249,{"name":88,"@type":89},"Genevieve","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-30","2026-08-31",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the scope of SAAPS 6 regarding external confirmations?","Question",{"text":108,"@type":109},"SAAPS 6 provides implementation guidance for using external confirmation procedures to obtain audit evidence from financial institutions that meets ISA 505 requirements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When does SAAPS 6 become effective for external confirmation requests?",{"text":113,"@type":109},"The statement is effective for external confirmation requests issued on or after 1 October 2013.",{"name":115,"@type":106,"acceptedAnswer":116},"Does SAAPS 6 replace applying relevant ISAs?",{"text":117,"@type":109},"No. Implementation of SAAPS 6 is not a substitute for applying all relevant International Standards on Auditing (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},166842,1790746989,{"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":47,"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":140,"read_time":20},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","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 \"_Toc101779032\" \u0014Scope\t\u0013 PAGEREF _Toc101779032 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779033\" \u0014Effective date\t\u0013 PAGEREF _Toc101779033 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779034\" \u0014Objective\t\u0013 PAGEREF _Toc101779034 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779035\" \u0014Definitions\t\u0013 PAGEREF _Toc101779035 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779036\" \u0014Designing an external confirmation request\t\u0013 PAGEREF _Toc101779036 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779037\" \u0014Evaluating the reliability of the external confirmation certificate\t\u0013 PAGEREF _Toc101779037 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779038\" \u0014Completeness of financial institution accounts\t\u0013 PAGEREF _Toc101779038 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779039\" \u0014Use of electronic confirmations\t\u0013 PAGEREF _Toc101779039 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779040\" \u0014Public sector perspective\t\u0013 PAGEREF _Toc101779040 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779041\" \u0014Illustrative procedures to support the completeness of financial statement account balances\t\u0013 PAGEREF _Toc101779041 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779042\" \u0014Illustrative external confirmation request\t\u0013 PAGEREF _Toc101779042 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779043\" \u0014APPENDIX A\t\u0013 PAGEREF _Toc101779043 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779044\" \u0014Examples of possible audit procedures to address the risks of completeness when obtaining external confirmations\t\u0013 PAGEREF _Toc101779044 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779045\" \u0014APPENDIX B\t\u0013 PAGEREF _Toc101779045 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779046\" \u0014Planning the external confirmation request:\t\u0013 PAGEREF _Toc101779046 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779047\" \u0014External confirmation forms\t\u0013 PAGEREF _Toc101779047 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779048\" \u0014Index of the Form Types Confirmation Requests\t\u0013 PAGEREF _Toc101779048 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779049\" \u0014Auditor’s external confirmation request letter\t\u0013 PAGEREF _Toc101779049 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779050\" \u0014Letter from auditor to financial institution requesting completion of enclosed certificate Form Types\t\u0013 PAGEREF _Toc101779050 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779051\" \u0014Letter from client to financial institution authorising the financial institution to provide information to auditor\t\u0013 PAGEREF _Toc101779051 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc101779052\" \u0014Letter from client to financial institution authorising the financial institution to provide information to auditor (continued)\t\u0013 PAGEREF _Toc101779052 \\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.\nSouth African Practice Statements are developed and issued by the IRBA to provide practical assistance to auditors in the implementation of relevant International or South African Standards on Quality Ma","cbCaiilhEMUXf87Q","https://ap.wps.com/l/cbCaiilhEMUXf87Q","docx",904040,39,"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 to support completeness of financial statement account balances\n## Illustrative external confirmation request\n## Appendix A\n## Appendix B","[{\"question\":\"What is the scope of SAAPS 6 regarding external confirmations?\",\"answer\":\"SAAPS 6 provides implementation guidance for using external confirmation procedures to obtain audit evidence from financial institutions that meets ISA 505 requirements.\"},{\"question\":\"When does SAAPS 6 become effective for external confirmation requests?\",\"answer\":\"The statement is effective for external confirmation requests issued on or after 1 October 2013.\"},{\"question\":\"Does SAAPS 6 replace applying relevant ISAs?\",\"answer\":\"No. Implementation of SAAPS 6 is not a substitute for applying all relevant International Standards on Auditing (ISAs).\"}]","South African Auditing Practice Statement (SAAPS) 6 - External Confirmations from Financial Institutions - Scope | DOCX",1788202406]