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Browsing Auditing by Subject "Normative principles"

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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 ...
Pre-qualification education of registered accountants and auditors in South Africa : perspectives on whether the education process is normatively justifiable

Botha, W.J.J. (Willem Johannes Jacobus) (School of Accounting Sciences, UP, 2001)

In order to ensure that registered accountants and auditors (RAAs) discharge their functions in the public interest, the RAA profession, through its governing bodies, should establish, maintain and ensure compliance with ...

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