Auditors and other services : changes to the PFMA necessary

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dc.contributor.author Gloeck, Juergen D. (Juergen Dieter), 1956-
dc.date.accessioned 2008-02-15T09:10:33Z
dc.date.available 2008-02-15T09:10:33Z
dc.date.issued 2002
dc.description.abstract 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, its is crucial that the auditors are totally independent from management. They also have to be seen to be independent. The accountability relationship is a clear tri-party arrangement. • Shareholder provide funds. • Management has the mandate to manage these funds. • Auditors report to the shareholders on the results management have published. en
dc.format.extent 97075 bytes
dc.format.mimetype application/pdf
dc.identifier.citation Gloeck, D 2002/3, 'Auditors and other services: changes to the PFMA necessary', Auditing SA, pp. 15-16. [http://www.saiga.co.za/publications-auditingsa.htm] en
dc.identifier.issn 1028-9003
dc.identifier.uri http://hdl.handle.net/2263/4466
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 Auditing industry en
dc.subject Audit and other services en
dc.subject.lcsh Auditing en
dc.title Auditors and other services : changes to the PFMA necessary en
dc.type Article en


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