Browsing Auditing by Title

Browsing Auditing by Title

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  • The application of analytical procedures in the audit process : a South African perspective 
    Kritzinger, J.; Barac, Karin (Unisa Press, 2017)
    The application of analytical procedures has become an integral part of the audit process. It has the ability to increase audit quality and is an effective and efficient manner of gathering audit evidence. Indications are ...
  • Are the knowledge areas covered by dedicated internal auditing programmes currently offered by South African public universities meeting expectations? 
    Barac, Karin; Motubatse, Kgobalale Nebbel; Erasmus, Lourens J.; Van Staden, J.M. (Southern African Institute of Government Auditors, 2013)
    The role of internal auditors has changed especially dramatically over the last 20 years, with resultant challenges to their formally acquired competencies. In response, the internal auditing profession regularly updates ...
  • Assessing organisational governance maturity : a retail industry case study 
    Wessels, Hendrik Marius; Wilkinson, Naomi (Virtus Interpress, 2016)
    For any business to operate effectively, a governance framework that operates at the relevant maturity level is required. An organisational governance maturity framework is a tool that leadership can use to determine ...
  • An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security 
    Bezuidenhout, Pieter Stefan (University of Pretoria, 2006-08-24)
    Electronic Commerce (EC) is a growing business option and due to the “openness” of the underlying technologies used for EC, introduces new risks and new technologies that require sophisticated and sometimes very technical ...
  • An audit approach to e-commerce payment security 
    Bezuidenhout, Pieter Stefan; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    This is the second of two articles that address the audit approach to EC payment security. The previous article (Bezuidenhout & Gloeck, 2003) dealt with the following: • The EC payment security environment, and • The ...
  • Audit committees' communication on internal audit to boards of directors 
    Barac, Karin; Williams, G. (Southern African Institute of Government Auditors, 2016)
    Audit committees are expected to communicate effectively as trusted relationships are created when high quality communication takes place. Very little research has been performed on communication between audit committees ...
  • The audit expectation gap : alive and well in Malaysia 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Based on Porter's framework, 35 semi structured in-depth interviews were conducted with the objective of understand the underlying causes that give rise to the different components of the audit expectation gap in Malaysia. ...
  • The audit expectation gap : an empirical study in Malaysia 
    Lee, T.H.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Palaniappan, A.K. (Southern African Institute of Government Auditors, 2007)
    The auditing profession believes the increase in litigation against, and criticism of auditors can be traced to an audit expectation gap. This paper reports the findings of a questionnaire survey on the audit expectation ...
  • The audit expectation gap in Malaysia : an investigation into its causes and remedies 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2009)
    Increased litigation and criticism of auditors has left little room for doubt that auditors are facing a liability and credibility crisis. The auditing profession has named this problematic issue the "audit expectation ...
  • The audit expectation gap in Thailand 
    Lee, T.H.; Md Ali, A.; Gloeck, Juergen D. (Juergen Dieter), 1956-; Yap, C.S.; Ng, Y.L.; Boonyanet, W. (Southern African Institute of Government Auditors, 2010)
    The audit expectation gap is denoted as the difference between what the public expects from an audit function and what the audit profession accepts the objective of auditing to be. The existence of an audit expectation gap ...
  • Audit fee stickiness 
    De Villiers, Charl Johannes; Hay, David; Zhang, Zhizi (Janice) (Emerald, 2014)
    PURPOSE – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. DESIGN/METHODOLOGY/APPROACH – The authors explore the price ...
  • 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 ...
  • 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 ...
  • An audit quality climate in audit firms 
    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 ...
  • 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-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 ...