Browsing Auditing by Title

Browsing Auditing by Title

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  • Van Wyk, Beatrice Maud (University of Pretoria, 2014)
    The reporting of the financial results of an organisation is the responsibility of the management of that organisation. However, value may be added to the financial statements by the auditing of such financial statements ...
  • Sepuru, Mmabatho Rebecca (University of Pretoria, 2018)
    Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country ...
  • Chikwiri, T.M.; De la Rosa, Sean Paul (Southern African Institute of Government Auditors, 2015)
    The increase in the number of company failures, and in the occurrence of corporate fines and lawsuits due to noncompliance with statutes and regulations, has been attributed to inadequate or failed governance, risk, ...
  • De la Rosa, Sean Paul; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    Decision support systems enable management to improve both their strategic and short term decision making processes. An example of a decision support system is the data warehouse. A study of the sufficiency of audit resources ...
  • Bouwer, A.M.; De Jager, Herman (Southern African Institute of Government Auditors, 1998)
    The aim of this article is to introduce auditors to the Internet, and more specifically to security implications for companies online. The article will look at firewalls as a control measure to protect these companies ...
  • Pienaar, A. (School of Accounting Sciences, University of Pretoria, 1998)
    Since first developed by S C Myers, the adjusted present value (APV) approach has gained wide recognition as an acceptable method of discounting cash flows. Although a number of assumptions have to be made, there is merit ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2007)
    The subject of accounting is not only dominating the syllabus: it has turned the whole accountancy programme into a nightmare. Although universities claim to attract the most gifted and talented students to a career ...
  • Shotter, Magdalena (School of Accounting Sciences, UP, 2001)
    To the extent that management accounting is based on neo-classical economics, all decision-making is assumed to be rational, aimed at utility or profit maximisation and all circumstances influencing decisions are accepted ...
  • Barac, Karin (College of Economic and Management Sciences, University of South Africa, 2012)
    Learning approaches in accounting, distinguishing between deep, surface and strategic approaches, have been widely researched. This study provides a South African perspective by investigating the learning approaches to ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2006)
    Although South Africa's public sector generally experiences skills shortages at many levels, the financial sector is particularly adversely affected. Against this background, the Southern African Institute of Government ...
  • Viljoen, P.C.; Barac, Karin (Southern African Institute of Government Auditors, 2015)
    Internal auditors, having the required knowledge of risk management, organisational processes and internal controls systems, could perform a number of activities for the organisation in order to assist in managing risks. The ...
  • Plant, Kato (Southern African Institute of Government Auditors, 2008)
    In recent years, the issue of management or governance of ethics within organisations in the public and private sectors has come to the fore. For several valid business reasons organisations have been forced to become ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1994)
    The auditing profession in South Africa, like other countries in the English speaking world, is experiencing the effects of the so-called expectation gap. An ad-hoc committee of the South African Institute of Chartered ...
  • Lloyd, Morthimer James (University of Pretoria, 2012-08-30)
    Die gevolge van 'n belastingpligtige se handelinge word binne die belastingreg beoordeel aan die hand van verskillende maatstawwe. Die maatstaf van doel word deur die Wetgewer by die klassifikasie van die belastingpligtige ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2001)
    The Public Finance Management Act (PFMA) came into effect on 1 April 2000, and the Treasury Regulations (TR) on 1 June 2000. With this legislation the public sector in South Africa changed and South Africa can today be ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2000)
    The passage of the Draft Accountancy Profession Bill has not been a harmonious or happy one. The proposed legislation is developed to replace the current Public Accountants' and Auditors' Act (Act 80 of 1991). The memorandum ...
  • Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2000)
    The process by which an organisation's financial statements are audited by external auditors can be described as a risk-based, systematic approach in which the nature, extent and timing of the audit procedures and audit ...
  • Botha, W.J.J. (Willem Johannes Jacobus); Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    Materiality is a central concept in the process which is applied during the external audit of company annual financial statements. Guidelines issued by professional standard-setting bodies generally state that the determination ...
  • Shotter, Magdalena (School of Accounting Sciences, University of Pretoria, 1999)
    The aim of this article is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting ...
  • Schumann, E.F. (Southern African Institute of Government Auditors, 1998)
    Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...