• The effectiveness of audit committees in the private sector 

  Rampershad, Aveen (2022-04-14)

  The objective of this study was to develop a graphical and narrative framework to promote the overall effectiveness of audit committees in private sector companies in South Africa. Audit committees play an important role ...
• Fraudulent award of tenders and South African government 

  Manaka, Phuti Frans (2021-08-11)

  The aim of this study was to determine which factors lead to the fraudulent awarding of tenders by the South African government. To that end, the researcher sought to highlight the causes of fraudulent activities occurring ...
• The relationship between disclosed audit committee effectiveness variables and the external audit opinion expressed in South African Central government departments 

  Manamela, Dipakiso Clara (2020-02)

  Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between ...
• Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler 

  Moodley, Asogan (2019-01)

  The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, ...
• Turnover of women audit managers in audit firms 

  Groenewald, Jurika (2019-01)

  Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit ...
• Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika 

  Theron, Hans Jacob (2004-06)

  The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) ...
• The value of an audit committee at a high-growth potential, small to medium-sized listed company 

  La Grange, Madeleine (2015-11)

  A company’s board of directors is ultimately responsible for putting effective corporate governance (CG) structures in place as mechanisms to enhance its accountability to stakeholders. An audit committee (AC), which is a ...
• Characteristics of corporate social responsibility assurance practices 

  Ackers, Barry (2014-06)

  As stakeholders start holding companies accountable for the non-financial impacts of their operations, it is increasingly recognised that the parties to whom companies are accountable extends beyond shareholders to include ...
• The use of strategy tools by chartered accountants in the South African mining industry 

  Grebe, Lindie (2014-11)

  The purpose of this study was to explore the strategising practices of chartered accountants (CAs) in the South African mining industry. Few studies have dealt with the practical skills CAs employ when they engage in ...
• An integrated audit evidence planning model to quantify the extent of audit evidence 

  Mentz, Marian (2014-11)

  Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be ...
• Werwing en potensiaalidentifisering van leerling-geoktrooieerde rekenmeesters 

  Hulme, Zahn (1998-11)

  This study investigated methods of recruiting and the identification of potential of prospective trainee chartered accountants. The first five chapters deal with a literature study of local and international sources ...
• Oudithervorming van klein maatskappye 

  Barac, K. (Karin) (1998-11-30)

  Die oogmerk van hierdie studie is om die waarde van 'n klein maatskappy-oudit te bepaal en om daarvolgens 'n geskikte hervormingstrategie vir sodanige audits te bepaal. 'n Literatuurstudie is uitgevoer met betrekking tot ...
• The impact of the data management approach on information systems auditing 

  Furstenburg, Don Friedrich, 1953- (1992-11)

  In establishing the impact of formal data management practices on systems and systems development auditing in the context of a corporate data base environment; the most significant aspects of a data base environment as ...
• Auditor switching 

  Garach, Hematlal (2001-11)

  This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, ...
• Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditors 

  Doussy, F. (Frank), 1958- (1999-07)

  The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ...
• The auditing implications of the going concern assumption underlying the preparation of financial statements 

  De Villiers, Susanna Salomina (1999-06)

  The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' ...
• Didaktiese riglyne vir die afstandsonderrig van ouditkunde as deel van die professionele opleiding van rekenmeesters en ouditeure 

  Theron, Hans Jacob (1996-11)

  Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer ...
• A model for the determination of the creditworthiness of municipalities in South Africa 

  Scott, Daniel (2001-06)

  Because the nature of municipalities differs from that of commercial institutions, norms and standards for the determination of creditworthiness are also different. Although various documented models and studies addressing ...
• South African corporate management's attitude to the accounting standard-setting process and international harmonisation 

  Samkin, James Grant (1996-11)

  The South African Institute of Chartered Accountants recently made a decision to adopt accounting standards issued by the International Accounting Standards Committee rather than continuing to develop standards locally. ...
• Vorm en inhoud van die ouditeursverslag oor finansiële jaarstate volgens Standpunt OU 321 (hersien) 

  Reilly, Yvonne (1994-06)

  Hierdie studie is onderneem om aan te dui hoe die verslagleweringsfunksie van die ouditeur in openbare praktyk be1nvloed word deur die voortdurende veranderings in onder andere, gemeenskapstrukture en gemeenskapsdoelwi ...

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