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Browsing Auditing by Author "Botha, W.J.J. (Willem Johannes Jacobus)"
Now showing items 1-6 of 6
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Audit materiality : a comparative analysis between normative principles and professional standards Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 1999)Audit materiality is a fundamental concept of the external audit process. Guidelines issued by professional standard-setting bodies generally state that the determination of audit materiality is primarily a matter of ...
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Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2000)Company interim financial reports provide decision useful information to a variety of their users. The debate surrounding the issue of independent auditor involvement with such reports started in the 1960's in the USA and ...
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Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2001)Interim financial reports form part of the total process of financial reporting and are prepared for and presented to the many users of financial reports for the purposes of making economic decisions. This is the fourth ...
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Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2000)The process by which an organisation's financial statements are audited by external auditors can be described as a risk-based, systematic approach in which the nature, extent and timing of the audit procedures and audit ...
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Botha, W.J.J. (Willem Johannes Jacobus); Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)Materiality is a central concept in the process which is applied during the external audit of company annual financial statements. Guidelines issued by professional standard-setting bodies generally state that the determination ...
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Botha, W.J.J. (Willem Johannes Jacobus) (School of Accounting Sciences, UP, 2001)In order to ensure that registered accountants and auditors (RAAs) discharge their functions in the public interest, the RAA profession, through its governing bodies, should establish, maintain and ensure compliance with ...
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