Browsing Research Articles (Auditing) by Issue Date

Browsing Research Articles (Auditing) by Issue Date

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  • The focus point of the audit expectation gap in the Republic of South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1993)
    The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
  • Meeting expectations and building a brighter future for auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1994)
    The auditing profession in South Africa, like other countries in the English speaking world, is experiencing the effects of the so-called expectation gap. An ad-hoc committee of the South African Institute of Chartered ...
  • A pre- and post-election comparison of the commitment of South Africa's listed companies to sustainable development 
    Kruger, Bingle; Shotter, Magdalena; Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1995)
    In South Africa the first democratic election brought about the possibility for the South African business community to compete internationally, unhindered by the limitations and sanctions designed 10 counter the system ...
  • Investment appraisal : a critical review of the adjusted present value (APV) method from a South African perspective 
    Pienaar, A. (School of Accounting Sciences, University of Pretoria, 1998)
    Since first developed by S C Myers, the adjusted present value (APV) approach has gained wide recognition as an acceptable method of discounting cash flows. Although a number of assumptions have to be made, there is merit ...
  • Interim financial reporting - compliance to local statutory requirements, local regulatory requirements and local and international accounting standards 
    Nieuwoudt, Margaret J. (School of Accounting Sciences, University of Pretoria, 1998)
    The interim financial information of a company, published in the form of an interim report, provides the users of company reports with timely information for making economic decisions. The preparation and presentation of ...
  • Internet firewall environment : an audit perspective 
    Bouwer, A.M.; De Jager, Herman (Southern African Institute of Government Auditors, 1998)
    The aim of this article is to introduce auditors to the Internet, and more specifically to security implications for companies online. The article will look at firewalls as a control measure to protect these companies ...
  • A normative reference framework for determining audit materiality 
    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 ...
  • Creation of shareholder value : a comparison of economic value added (EVA) with traditional performance measures 
    Shotter, Magdalena; Brümmer, Leon; Dennis, C.; Boshoff, A. (School of Accounting Sciences, University of Pretoria, 1998)
    This study investigates the strength of association of Economic Value Added with Shareholder Value and compares this association to that of traditional performance measures. It examines the correlation between MVA and EVA ...
  • Ouditgelde in Suid-Afrika 
    Schumann, E.F. (Southern African Institute of Government Auditors, 1998)
    Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...
  • A public interest perspective of the auditing standard setting process in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    The auditing profession has been criticised that auditing standards favour the self-interests of a limited number of members or certain constituencies of society and not society at large. As auditing is a means of social ...
  • 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 ...
  • Seeking a brighter future for auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    This is a Position Paper on structural reforms in the South African audit industry. This Paper is presented at a time where the existing legislation regarding the auditing industry is being reviewed by a committee consisting ...
  • The control implications of a public key infrastructure 
    Bouwer, A.M. (Southern African Institute of Government Auditors, 1999)
    Organisations continuously have to question traditional thinking and implement state of the art systems to control e-commerce applications. A Public Key Infrastructure (PKI) has established itself as the generally accepted ...
  • The origin and development of management accounting 
    Shotter, Magdalena (School of Accounting Sciences, University of Pretoria, 1999)
    The aim of this article is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting ...
  • Interim financial reporting in transition 
    Nieuwoudt, Margaret J.; Koen, Marius (School of Accounting Sciences, University of Pretoria, 1999)
    The purpose of this article is twofold, firstly to provide information on the extent to which South African listed companies complied with local statutory and regulatory requirements for interim financial reporting in the ...
  • Internal control risks within the data warehouse environment 
    De la Rosa, Sean Paul; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    Decision support systems enable management to improve both their strategic and short term decision making processes. An example of a decision support system is the data warehouse. A study of the sufficiency of audit resources ...
  • The relevance of management accounting education at South African tertiary institutions 
    Shotter, Magdalena; De Hart, F.J.; Plant, Gregory J.; Louw, Elizabeth M.; Pienaar, A.J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and ...
  • Gallant efforts made in implementing management accounting principles in the public sector, but … 
    Plant, Gregory J. (Southern African Institute of Government Auditors, 2000)
    The Public Finance Management Act No.1 of 1999 as amended by Act No. 29 of 1999, the Public Service Regulations and the new Draft National Treasury Instructions, attempt to place the South African public sector in the same ...
  • The Public Finance Management Act : challenging the private sector managers 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2000)
    The Public Finance Management Act shows an awesome display of commitment to accountability and the application of sound management principles. It takes the responsibilities of public financial managers to new horizons and ...
  • Auditor reviews of interim financial information in South Africa : discourse of the history of developments and their implications 
    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 ...