Independent Reviews: Asking the Right Questions

Independent reviews are not about ticking boxes or cutting corners. Under ISRE 2400, the true strength of a review lies in asking the right questions. Effective enquiry goes beyond “yes or no” answers , it digs into the story behind the numbers, uncovers risks, and opens doors to valuable insights. When practitioners master this skill, they not only protect themselves and their clients but also transform a statutory requirement into an opportunity to build trust, grow their practice, and strengthen South Africa’s business landscape.