Browsing Auditing by Subject "Self-regulation"

Browsing Auditing by Subject "Self-regulation"

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  • Meeting expectations and building a brighter future for auditing in South Africa 
    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 ...
  • A public interest perspective of the auditing standard setting process in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    The auditing profession has been criticised that auditing standards favour the self-interests of a limited number of members or certain constituencies of society and not society at large. As auditing is a means of social ...
  • 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 ...
  • 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 ...
  • Seeking a brighter future for auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (Southern African Institute of Government Auditors, 1999)
    This is a Position Paper on structural reforms in the South African audit industry. This Paper is presented at a time where the existing legislation regarding the auditing industry is being reviewed by a committee consisting ...