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Browsing Economic and Management Sciences by Supervisor "Barac, Karin"
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Kritzinger, Jana Alida
(University of Pretoria, 2015)
The application of analytical procedures has become an integral part of the audit
process and indications are that the application of these procedures will increase
in audits of the future. The factors that are causing ...
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Kritzinger, Johanna Alida
(University of Pretoria, 2023)
Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
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Van Staden, Marianne
(University of Pretoria, 2020)
Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
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Coetzee, Carla
(University of Pretoria, 2015)
The South African Companies Act 71 of 2008, which came into effect on
1 May 2011, legislated that the financial statements of all public companies and
state-owned companies should be audited annually but stipulated that ...
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Beukes, Bernice
(University of Pretoria, 2018)
Education, and especially accounting education, has been criticised for not delivering
graduates for the work place with the necessary skills and attributes. In an effort to
address this criticism, lecturers incorporate ...
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Plant, Kato
(University of Pretoria, 2015)
In recent years, the need to develop professional competence in internal auditing has increasingly come under the spotlight. The main reasons for this are a growing need for competent internal auditors who can render ...