Regulation of the auditing profession
| 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 |