Auditors and other services : changes to the PFMA necessary

dc.contributor.authorGloeck, Juergen D. (Juergen Dieter), 1956-
dc.date.accessioned2008-02-15T09:10:33Z
dc.date.available2008-02-15T09:10:33Z
dc.date.issued2002
dc.description.abstractThe 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.extent97075 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationGloeck, 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.issn1028-9003
dc.identifier.urihttp://hdl.handle.net/2263/4466
dc.language.isoenen
dc.publisherSouthern African Institute of Government Auditorsen
dc.rightsSouthern African Institute of Government Auditorsen
dc.subjectAuditing industryen
dc.subjectAudit and other servicesen
dc.subject.lcshAuditingen
dc.titleAuditors and other services : changes to the PFMA necessaryen
dc.typeArticleen

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