Regulation of the auditing profession

Odendaal, Elizabeth Margaretha; De Jager, Herman

dc.contributor.author	Odendaal, Elizabeth Margaretha
dc.contributor.author	De Jager, Herman
dc.date.accessioned	2007-12-11T06:50:37Z
dc.date.available	2007-12-11T06:50:37Z
dc.date.issued	2005
dc.description.abstract	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 evaluates the self-regulating structure of the auditing profession in terms of those factors. It appears that those elements that are important to a regulatory system are not adequately addressed by the auditing profession's current regulations. The fundamental reason for this can be traced back to the composition and financing of the regulator.	en
dc.format.extent	321108 bytes
dc.format.mimetype	application/pdf
dc.identifier.citation	Odendaal, EM & De Jager, H 2005, 'Regulation of the auditing profession', Southern African Journal of Accountability and Auditing Research, vol. 6, pp. 23-38. [http://www.saiga.co.za/publications-sajaar.htm]	en
dc.identifier.issn	1028-9003
dc.identifier.uri	http://hdl.handle.net/2263/4046
dc.language.iso	en	en
dc.publisher	Southern African Institute of Government Auditors	en
dc.rights	Southern African Institute of Government Auditors	en
dc.subject	Regulation	en
dc.subject	Self-regulation	en
dc.subject	Public interest	en
dc.subject	Public confidence	en
dc.subject	Assurance	en
dc.subject.lcsh	Auditing -- Standards -- South Africa
dc.title	Regulation of the auditing profession	en
dc.type	Article	en