Audit vs. independent review

dc.contributor.authorOdendaal, Elizabeth Margaretha
dc.contributor.authorDe Jager, Herman
dc.date.accessioned2010-05-24T08:36:10Z
dc.date.available2010-05-24T08:36:10Z
dc.date.issued2010
dc.description.abstractOne of the provisions in the Companies Act of 2008 which is particularly significant to the auditing profession in South Africa is the introduction of the "independent review of financial statements of certain non-public interest companies" as an alternative to the conventional audit of financial statements which is required for public and public interest companies. However, no regulations have yet been provided regarding the manner, form and procedures for the conduct of an independent review, nor have the professional qualifications of persons who may conduct such reviews yet been defined. This study is a background study and analysis in order to provide a better understanding of this alternative to an audit of a company's annual financial statements. The outcome of the research could be instrumental in the development of relevant regulations for the independent review of company financial statements in South Africa.en
dc.identifier.citationOdendaal, EM & De Jager, H 2010, 'Audit vs. independent review', Southern African Journal of Accountability and Auditing Research, vol. 10, pp. 33-43. [http://www.saiga.co.za/publications-sajaar.htm]en
dc.identifier.issn1028-9003
dc.identifier.urihttp://hdl.handle.net/2263/14098
dc.language.isoenen_US
dc.publisherSouthern African Institute of Government Auditorsen_US
dc.rightsSouthern African Institute of Government Auditorsen_US
dc.subjectIndependent reviewen
dc.subjectCompanies Act 71 of 2008en
dc.subject.lcshAuditing -- South Africaen
dc.subject.lcshFinancial statements -- South Africaen
dc.subject.lcshBusiness enterprises -- Finance -- Law and legislation -- South Africaen
dc.subject.lcshAuditing, Analytical reviewen
dc.subject.lcshSouth Africa. Companies Act, 2008en
dc.titleAudit vs. independent reviewen
dc.typeArticleen

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