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 ...
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 ...
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 ...
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, ...
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 ...
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) ...
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 ...
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 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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 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' ...
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 ...
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 ...
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. ...
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 ...