Identify and clarify the audit requirements of a body corporate, including the compliance audit aspect and what your audit reporting requirements are.
Discuss the phases of the engagement and key things to look out for as part of preparing your working papers, in terms of:

• Pre-engagement

• Planning
  

• Execution

• 
  Finalisation
  

The income tax considerations will be discussed with simple examples to illustrate.

• Auditors
  

• Fourth year SAICA trainees
  

• Fifth year SAICA trainees
  

• Audit managers

• Audit partners
  

• Engagement Quality Control Reviewers