Browsing Research Articles (Auditing) by Title

Browsing Research Articles (Auditing) by Title

Sort by: Order: Results:

  • 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 ...
  • 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 ...
  • 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 ...
  • The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria 
    Coetzee, G.P. (Philna); Du Bruyn, Rudrik (Unisa Press, 2003)
    The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research ...
  • Best practices to regulate gifts in the South African public sector 
    Jones, V.; Bezuidenhout, Hannes C. (Association of Teachers in Public Administration, 2014-08)
    Gift-giving and the acceptance of gifts in the South African public sector is a controversial issue. The bestowal of a gift may generate a negative public perception of corrupt behaviour. Gift-giving and the framework that ...
  • Blowing the whistle for personal gain in the Republic of South Africa : an option for consideration in the fight against fraud? 
    Lubisi, S.; Bezuidenhout, Hannes C. (Southern African Institute of Government Auditors, 2016)
    Financially rewarding whistleblowers for information that has led to recovery of fraud losses suffered by government is common practice under the United States of America’s False Claims Act of 1986. However, a whistleblower ...
  • 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 ...