Browsing Research Articles (Auditing) by Issue Date

Browsing Research Articles (Auditing) by Issue Date

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  • An African perspective on accounting reform in the former Soviet Union 
    Koen, Marius (Southern African Institute of Government Auditors, 2000)
    The author was employed by the World Bank during 1998 and involved in the preparation of a publication, Guide to International Accounting Standards, which was published in both English and Russian. He was invited to present ...
  • Importance of legislation 
    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 ...
  • The normative acceptability of SAAS 320 audit materiality 
    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 ...
  • The influence of neo-classical economics on Management Accounting education in South Africa 
    Shotter, Magdalena (Southern African Institute of Government Auditors, 2000)
    An analysis of the major sources of influence on management accounting education in South Africa reveals that management accounting education in South Africa is largely based on neo-classical economic theory. Regarding the ...
  • 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 relevance of management accounting education at South African tertiary institutions 
    Shotter, Magdalena; De Hart, F.J.; Plant, Gregory J.; Louw, Elizabeth M.; Pienaar, A.J. (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    This study examines the extent of the gap between education and practice, in respect of management accounting in South Africa. The investigation is carried out by means of two surveys; the first among universities and ...
  • A South African perspective on the existence of an interest tax shield 
    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 ...
  • The PFMA : education & training challenges 
    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 ...
  • The new dispensation in the public sector 
    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 ...
  • Green charges or taxes and related income tax and value-added tax issues 
    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 ...
  • 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 ...
  • Focus on a research report : an accounting and auditing perspective on interim financial reporting in the Republic of South Africa - Fourth edition 
    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 ...
  • GAMAP : the case in question 
    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?
  • Problems in respect of adherence to disclosure requirements regarding interim financial reporting in South Africa - an overview and recommendations to solve these problems 
    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 ...
  • The relationship between the new IIA Standards and the internal auditing profession 
    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 ...
  • Is management accounting theory breaking free from the shackles of neo-classical economics? A South African perspective 
    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 ...
  • Setting standards, rules and regulations : the public versus the private sector 
    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 ...
  • Factors contributing to the success of benchmarking : a South African perspective 
    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 ...
  • 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 ...
  • The end of the road … need for a new dispensation 
    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 ...