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 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 purpose of this work was to construct a framework, proposing to enhance the effectiveness of Audit Committees (ACs) in Ghana’s public sector institutions (referred to as “covered entities” [CEs]). This was predicated ...

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 ...

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 ...