Browsing Economic and Management Sciences by Subject "Audit capabilities"

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Accounting practitioners' perspectives of professional skills and audit capabilities of first year trainee accountants

Kunz, Rolien (University of Pretoria, 2016)

Accounting education at higher education institutions is influenced by various role players, each with their own expectations. Educators involved in accounting education are therefore required to balance the demands of ...
Exploring the audit capabilities expectation-performance gap of newly employed first-year trainee accountants in Gauteng : audit managers at large firms’ perceptions

Kunz, Rolien; De Jager, Herman (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)

The objective of this paper is to determine the relative size of the expectation-performance gap of technical auditing and assurance knowledge of newly employed first-year trainee accountants. In a study dealing with the ...

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