Browsing Economic and Management Sciences by Author "Odendaal, Elizabeth Margaretha"

Browsing Economic and Management Sciences by Author "Odendaal, Elizabeth Margaretha"

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  • 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 ...
  • Independent review of company financial statements 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2011)
    One of the provisions in the Companies Act 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 ...
  • Independent reviews : perceptions of Chartered Accountants (South Africa) 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2011)
    The Companies Act of 2008 introduces the independent review of financial statements of certain non-public interest companies as an alternative to the conventional audit. The audit of financial statements can only be performed ...
  • Registered auditors' perceptions of independent reviews 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2011)
    The Companies Act of 2008 introduces the independent review of financial statements of certain non-public interest companies as an alternative to the conventional audit of financial statements which is currently required ...
  • Regulation of the auditing profession 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2005)
    The way in which the auditing profession is regulated is one of the factors adding value to, or undermining the value of the audit function. This article identifies the factors that are important to a regulatory system and ...
  • Regulation of the auditing profession in South Africa 
    Odendaal, Elizabeth Margaretha; De Jager, Herman (Southern African Institute of Government Auditors, 2008)
    As a result of the worldwide spate of financial scandals, society has lost much of its confidence in the auditing profession because of a growing perception that the profession does not act in the public interest. Ineffective ...
  • Regulering van die ouditeursprofessie in Suid-Afrika (Afrikaans) 
    Odendaal, Elizabeth Margaretha (University of Pretoria, 2007-05-25)
    Financial scandals worldwide have led to an auditing profession crisis. Society has lost confidence in the profession because of a growing perception that it does not act in the public interest, but in its own interest ...