AUDITING IN THE PUBLIC SECTOR (REVISED AUGUST 2019)

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AUDITING IN THE PUBLIC SECTOR (REVISED AUGUST 2019) Page 7 of 40 2. SCOPE OF AUDITING IN THE PUBLIC SECTOR IN SOUTH AFRICA Mandate of the AGSA 2.1 The AGSA9 is a Chapter 9 institution because its mandate is derived from Chapter 9 of the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996)10. In terms of

  Revised, 2019, August, Revised august 2019