Browsing Department of Auditing by Issue Date

Now showing items 1-20 of 53

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 ...
Kredietversekering in die meubelhandel en die funksie van die onafhanklike ouditeur

Nortje, Abraham Hendrik (1992-11)

Professionele etiek word nie altyd in ag geneem met besigheidsbesluite nie. Die vordering van kredietversekeringspremies is waarskynlik 'n voorbeeld daarvan. Die uitneem van kredietversekering is dikwels 'n voorwaarde vir ...
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 ...
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 ...
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. ...
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 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' ...
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 ...
Invloed van besigheidsrisiko op die omvang van 'n oudit

Odendaal, Elizabeth Margaretha (1999-07)

The existing audit risk model does not take business risk into account. The aims of this study are, firstly, to do research on the necessity of taking business risk into account in the audit risk model, and secondly, to ...
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 ...
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, ...
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 role of internal auditors in the professional development of audit committee members

Ferreira, Ilse (2007-06)

This study attempted to discover the role of internal auditors in the professional development of audit committee members, leading to enhanced performance, through the provision of induction programmes and professional ...
The contribution of justice MM Corbett to the development of the law of taxation in South Africa

Van der Walt, Wessel Johannes (2007-09)

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of ...
South African training officers' perception of skills requirements for entry-level trainee accountants

Barac, K. (University of South Africa, 2009-04)

Given the rapid pace of change, the environment in which today's accountants work has become far more demanding. In response to these demands, accountants are having to upgrade their skills and, in particular, to become ...
Assessment of corporate governance reporting in the annual reports of South African listed companies

Moloi, Steven Tankiso Mthokozisi (2009-08-25)

This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis ...
Financial reporting and its interpretation for management purposes in the agricultural environment

Shuttleworth, Christina Cornelia (2009-08-25)

This study examines whether financial reporting, in its present state, complies with the modern farmer's need for efficient financial management. Although decision making is the ultimate outcome, the emphasis in this ...
Aankooprisikobestuur met spesifieke fokus op die identifisering en voorkoming van bedrog : `n raamwerk vir die risikobestuurder en interne ouditeur

Venter, Anna Catharina (2009-08-25)

The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise ...
Gehaltebeheer binne interne ouditfunksies en die toepassing daarvan in Suid-Afrika

Marais, Marinda (2009-08-25)

The purpose of quality control within internal auditing functions is to ensure that internal auditing functions add value by providing a quality service. The aim of this research project was to investigate the importance ...

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