| (b) |
the frequency, nature and scope of such audits; and |
[Section 13(1)(b) substituted by section 8(a) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (c) |
procedures for the handling of complaints when performing such audits. |
| (1A) |
The Auditor-General must consult the National Treasury annually on the matters referred to in subsection (1)(b) to facilitate the determination of audit fees in terms of section 23. |
[Section 13(1A) inserted by section 8(b) of Notice No. 1260, GG 42045, dated 20 November 2018]
| (2) |
In setting standards the Auditor-General must take into account all relevant factors, including— |
| (a) |
best auditing practices, both locally and internationally; and |
| (b) |
the capacity of the Auditor-General and the auditing profession to comply with those standards. |
| (3) |
The Auditor-General may- |
| (a) |
make different determinations on the matters mentioned in subsection (1) for different categories of audits based on recognised best practice; or |
| (b) |
issue specific directives on those matters in any specific case. |
Foodstuffs, Cosmetics and Disinfectants Act, 1972
