Browsing Research Articles (Auditing) by Issue Date

Browsing Research Articles (Auditing) by Issue Date

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  • 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 ...
  • 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 ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2000)
    Legislation is one of the most important instruments of government in organising society and protecting citizens. It determines amongst others the rights and responsibilities of individuals and authorities to whom the ...
  • 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 ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2000)
    The Public Finance Management Act shows an awesome display of commitment to accountability and the application of sound management principles. It takes the responsibilities of public financial managers to new horizons and ...
  • Plant, Gregory J. (Southern African Institute of Government Auditors, 2000)
    The Public Finance Management Act No.1 of 1999 as amended by Act No. 29 of 1999, the Public Service Regulations and the new Draft National Treasury Instructions, attempt to place the South African public sector in the same ...
  • Pienaar, A.J.; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2000-06)
    This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use ...
  • 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 ...
  • Coetzee, G.P. (Philna); Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2001)
    The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2001)
    Thought control in modern societies. Members of our communities, as the users of various products, are influenced and “accustomed” to focussing almost exclusively on content. This also applies to the products of accounting ...
  • 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 ...
  • Botha, W.J.J. (Willem Johannes Jacobus) (Southern African Institute of Government Auditors, 2001)
    Interim financial reports form part of the total process of financial reporting and are prepared for and presented to the many users of financial reports for the purposes of making economic decisions. This is the fourth ...
  • Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 2001)
    The event of the Public Finance Management Act (PFMA) has created a new dimension in financial management in the public sector. Although the two PFM Acts (No 1 and 29 of 1999) are only applicable to national and provincial ...
  • Nieuwoudt, Margaret J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2001)
    The introduction of green charges or taxes in South Africa as an environmental management tool is currently under discussion and debate. Pressure from the Department of Environmental Affairs and Tourism (DEA&T) is currently ...
  • 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 ...
  • Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-; Nieuwoudt, Margaret J. (School of Accounting Sciences, UP, 2001)
    For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the Johannesburg Stock Exchange (JSE) Listing Requirements ...
  • De Beer, Linda (Southern African Institute of Government Auditors, 2001)
    This article addresses GAMAP in terms of what it is, why local authorities must convert to and comply with it and how it differs from GAAP?
  • Human, Jacobus Schalk; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2001-03)
    This study aims to identify the factors that have an influence on the success of benchmarking projects, and finds that listed South Aftican manufacturing companies achieve a high degree of success with their benchmarking ...
  • De Jager, Herman (Southern African Institute of Government Auditors, 2002)
    The role and function of the auditing industry changes continually. Since the Industrial Revolution, a clear rhythm in the developments and events can be discerned. Political, social and economic development and events ...
  • 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, ...