Browsing Auditing by Author "Gloeck, Juergen D. (Juergen Dieter), 1956-"

Browsing Auditing by Author "Gloeck, Juergen D. (Juergen Dieter), 1956-"

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  • The accounting and auditing profession – what’s happening around the globe 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The public interest mandate of the accounting and auditing profession to act as watchdog and whistle blower, continuously places the actions of this profession under public scrutiny. The exclusive mandate to be allowed to ...
  • Accounting standard-setting in South Africa - past practices and proposed reform : is public accountability strengthened? 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    This article deals with various public accountability issues. It comments on the need for public accountability and briefly describes the concept. It then elaborates on an approach or conceptual framework for improving ...
  • Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2003)
    The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the ...
  • 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 ...
  • 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 ...
  • Auditors and other services : changes to the PFMA necessary 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
    The object of an audit is to express an independent opinion on the fairness of the annual financial statements. Since these statements contain assertions made by management in discharging their stewardship responsibilities, ...
  • Auditors and other services : “Phlogiston logic” the order of the day 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2002)
    This article presents a few of the most common arguments raised by those in favour of auditors providing other services to the companies they audit. It also exposes the flaws in those arguments. It is trusted that the ...
  • Benchmarking financial reporting in the public sector 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    Three years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all provincial ...
  • Benchmarking financial reporting in the public sector (2005) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2005)
    Four years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important public sector awards to recognize the pursuit of excellence in annual reports published by all provincial and ...
  • Benchmarking financial reporting in the public sector (2006) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2006)
    Five years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all ...
  • Benchmarking financial reporting in the public sector (2007) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2007)
    Six years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all provincial ...
  • Benchmarking financial reporting in the public sector (2008) 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2008)
    Seven years ago, the Southern African Institute of Government Auditors (SAIGA) introduced a series of important awards in the public sector to recognize the pursuit of excellence in annual reports published by all ...
  • Building a brighter future for government auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2007)
    Although South Africa's public sector generally experiences skills shortages at many levels, the financial sector is particularly adversely affected. Whilst the private sector has in operation a highly effective system ...
  • Companies Act reform. Accountability versus governance 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2004)
    The Companies Act, Act 61 of 1974 came into effect on 1 January 1974, more than thirty years ago. Although the Act has been amended a few dozen times since then, the basic principles that established the accountability ...
  • Corporate governance : light years behind accountability 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2005)
    There is no doubt about it: corporate governance is in. It has become the most fashionable item in business during the last couple of years.
  • The development of a common body of knowledge and skills for government auditors in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2000)
    This article serves as documentary support for the development and contents of the common body of knowledge and skills (COBOKS) for government auditors in South Africa. Government auditors fulfill a specific role, clearly ...
  • The development of practical experience requirements for Registered Government Auditors in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 2009)
    The Registered Government Auditor (RGA) functions in the specialised public sector audit environment and therefore requires specific audit competencies. Professional competence rests on three main pillars, being knowledge, ...