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Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika

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dc.contributor.advisor Vorster, H.J.S.
dc.contributor.advisor Barnard, J.J.
dc.contributor.author Theron, Hans Jacob
dc.date.accessioned 2018-05-30T09:23:06Z
dc.date.available 2018-05-30T09:23:06Z
dc.date.issued 2004-06
dc.identifier.citation Theron, Hans Jacob (2004) Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika, University of South Africa, Pretoria, <http://hdl.handle.net/10500/24158>
dc.identifier.uri http://hdl.handle.net/10500/24158
dc.description.abstract 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) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. en
dc.language.iso Afrikaans en
dc.subject Auditing education en
dc.subject Auditor training en
dc.subject Auditing profession en
dc.subject Competence-based approach en
dc.subject Computer-assisted auditing techniques en
dc.subject Computer-assisted audit planning techniques en
dc.subject Computer-assisted auditing tools en
dc.subject Education requirements en
dc.subject Practical training requirements en
dc.subject Professional training en
dc.title Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika en
dc.type Thesis en
dc.description.department Auditing en
dc.description.degree D.Com


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