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 of South Africa's Public Protector and a retired judge with a view to producing a Bill to be tabled for approval in Parliament. The authors hereby heed calls made by the drafters of the new statutory framework to present suggestions regarding the transformation of the audit industry in South Africa and addressing existing shortcomings. The authors propose the formation of a new body (or the transformation of the existing Public Accountants' and Auditors' Board) to perform additional functions which would strengthen the statutory framework within which auditors operate. The proposals also discuss and address social priorities and imbalances in South Africa.
Gloeck, Juergen D. (Juergen Dieter), 1956-(Southern African Institute of Government Auditors, 2003)
The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the ...
Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman(Southern African Institute of Government Auditors, 2009)
The Registered Government Auditor (RGA) functions in the specialised public sector audit environment and therefore requires specific audit competencies. Professional competence rests on three main pillars, being knowledge, ...
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 ...
