Browsing Research Articles (University of Pretoria) by Title

Browsing Research Articles (University of Pretoria) by Title

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  • Audit practice : a straightforward trade or a complex system? 
    Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Wiley, 2021-11)
    Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
  • Audit tools and techniques : crucial dimensions of internal audit engagements in South Africa 
    Motubatse, Kgobalale Nebbel; Van Staden, Marianne; Steyn, Blanche; Erasmus, Lourens J. (Kamla-Raj Enterprises, 2015)
    The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit ...
  • Audit vs. independent review 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2010)
    One of the provisions in the Companies Act of 2008 which is particularly significant to the auditing profession in South Africa is the introduction of the "independent review of financial statements of certain non-public ...
  • Auditing and credibility 
    De Jager, Herman (Southern African Institute of Government Auditors, 2008)
    Informed persons in the financial world, as well as members of the general public, normally associate auditing with credibility or, conversely, they associate credibility with auditing. This is how it should be, because ...
  • The auditing industry 
    De Jager, Herman (Southern African Institute of Government Auditors, 2002)
    The beginning of the twenty-first century can rightly be described as the era of accountability in general and of accounting and auditing in particular. Never in the history of issues of public interest has the auditing ...
  • 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 ...
  • The auditor's legal responsibilities in the detection of fraud 
    Kujinga, Benjamin T. (Juta Law, 2010)
    Auditors perform a very important function because they are the only independent examiners of corporate financial statements before they are released to the public. Audited financial statements are somewhat reassuring to ...
  • The Auditor-General 
    De Jager, Herman (Southern African Institute of Government Auditors, 2006)
    Mr Shauket Fakie, South Africa's outgoing Auditor-General, ended his seven year appointment in November 2006. In order to preserve and enhance the independence of the Auditor-General, the essence of the external ...
  • Auditors and other services : changes to the PFMA necessary 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
    The object of an audit is to express an independent opinion on the fairness of the annual financial statements. Since these statements contain assertions made by management in discharging their stewardship responsibilities, ...
  • Auditors and other services : “Phlogiston logic” the order of the day 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
    This article presents a few of the most common arguments raised by those in favour of auditors providing other services to the companies they audit. It also exposes the flaws in those arguments. It is trusted that the ...
  • Auditory and cognitive training for cognition in adults with hearing loss : a systematic review and meta-analysis 
    Lawrence, Blake J.; Jayakody, Dona M.P.; Henshaw, Helen; Ferguson, Melanie A.; Eikelboom, Robert H.; Loftus, Andrea M.; Friedland, Peter L. (Sage, 2018)
    This systematic review and meta-analysis examined the efficacy of auditory training and cognitive training to improve cognitive function in adults with hearing loss. A literature search of academic databases (e.g., MEDLINE, ...
  • Auditory and otological manifestations in adults with HIV/AIDS 
    Van der Westhuizen, Yolande; Swanepoel, De Wet; Heinze, Barbara M.; Hofmeyr, Louis Murray (Routledge, 2013-01)
    Objectives: This study aimed to describe the prevalence and nature of auditory and otological manifestations in adults with HIV/AIDS through clinical examinations and selfreported symptoms across stages of disease ...
  • Auditory brainstem response test at different stimulus rates in normal-hearing adults living with HIV 
    De Necker, Adriana; Biagio-de Jager, Leigh; Stoltz, Anton Carel (American Speech-Language-Hearing Association, 2020-12)
    PURPOSE : The study investigated whether the auditory brainstem response (ABR) at a baseline and at higher repetition rates can detect if neurodegeneration has occurred in adults living with HIV who present with normal ...
  • Auditory pathology in cri-du-chat (5p-) syndrome : phenotypic evidence for auditory neuropathy 
    Swanepoel, De Wet (Blackwell, 2007-10)
    Please refer to abstract in article
  • Auditory processing disorders : training of speech-language therapists and audiologists within the South African context 
    Khan, Farhana; Campbell, Nicci; Louw, Brenda (South African Speech-Language-Hearing Association, 2007-08)
    The study examined the nature of the undergraduate curricula for Auditory Processing Disorders (APD)for communication pathologists (speech-language therapists and audiologists) within the South African context. An exploratory ...
  • An auditory profile of sclerosteosis 
    Potgieter, Jenni-Marí; Swanepoel, De Wet; Heinze, Barbara M.; Hofmeyr, Louis Murray; Burger, André A.S.; Hamersma, Herman (Cambridge University Press, 2014-04)
    OBJECTIVE : To characterise auditory involvement secondary to excessive craniotubular bone growth in individuals with sclerosteosis in South Africa. METHODS : This cross-sectional study assessed the auditory profile ...
  • Auditory skills and listening comprehension in English second language learners in Grade 1 
    Anderssen, Kate-Lyn; Kritzinger, Alta M. (Aletta Margaretha); Pottas, Lidia (AOSIS, 2019-11)
    BACKGROUND : Studies indicate that difficulties English second language (ESL) learners experience in the classroom may not be attributed to only listening comprehension of the language of learning and teaching (LoLT). ...
  • Auditory Steady-State Responses for estimating moderate hearing loss 
    Swanepoel, De Wet; Erasmus, Hettie (Springer, 2007-07)
    The Auditory Steady-State Response (ASSR) has gained popularity as an alternative technique for objective audiometry but its use in less severe degrees of hearing loss has been questioned. The aim of this study was to ...
  • Auditory steady-state responses to bone conduction stimuli in children with hearing loss 
    Swanepoel, Andre; Ebrahim, Shamim; Friedland, Peter L.; Swanepoel, De Wet; Pottas, Lidia (Elsevier, 2008-12)
    OBJECTIVE: The auditory steady-state response (ASSR) to air-conduction (AC) stimuli has been widely incorporated into audiological test-batteries for the pediatric population. The current understanding of ASSR to bone ...
  • Auditory, video head impulse test and vestibular evoked myogenic potentials findings in adults with human immunodeficiency virus 
    Mahomed, Waseema; Heinze, Barbara M.; Vinck, Bart M.; Stoltz, Anton (Elsevier, 2020-06)
    OBJECTIVES : Even though there is an association between hearing loss and human immunodeficiency virus (HIV), particularly in low- and middle-income countries, further research is needed to investigate the nature of such ...