Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This study provides some information on the income patterns of the audit firms involved in the audit of the top 300 companies in South Africa during the period 1992 to 1996.
Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman(School of Accounting Sciences, University of Pretoria, 1993)
The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
Mamotheti, Sethopo Michael(University of Pretoria, 2012-09-21)
The purpose of this study was to indentify collective skills and background that audit committee members must have in order to be effective. In addition, the study examined the extent of prevalence of each skill indentified, ...
Botha, W.J.J. (Willem Johannes Jacobus); Gloeck, Juergen D. (Juergen Dieter), 1956-(Southern African Institute of Government Auditors, 1998)
Materiality is a central concept in the process which is applied during the external audit of company annual financial statements. Guidelines issued by professional standard-setting bodies generally state that the determination ...
