Articles by Keyword: Auditing

Search results for Auditing

We found 8 results for you
  1. Conservation Developments in South African Forestry

    Item type: Journal Article • Journal: South African Forestry Journal
    The historical development of environmental conservational activities within the South African Forestry Industry is followed, and the changing emphasis from the conservation of the remaining indigenous forests (pre-1900) to water conservation, to natural assets and unplanted areas is highlighted. The...
  2. An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa

    An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    With the increasing demands on technology and the increase in the number of transactions processed by organisations, users of financial information require information that is accurate, valid and reliable, but, most importantly, relevant – which means having the information available...
  3. The South African audit report: an empirical investigation of the positive perceptions gap

    The South African audit report: an empirical investigation of the positive perceptions gap

    Item type: Journal Article • Journal: De Ratione
    The positive perceptions gap, a component of the expectations gap, is the difference between what auditors perceive they are doing and what informed users of audited financial information perceive auditors are doing. This article reports the results of an empirical...
  4. An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana

    An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Auditing is acclaimed as lending credibility to financial statements of enterprises. However, small enterprises see little importance in maintaining proper books of accounts and preparing financial statements. The Republic of Botswana has committed itself to the promotion of small enterprises...
  5. Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

    Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate...
  6. Audit fee premium: The potential effect of King III

    Audit fee premium: The potential effect of King III

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    In the wake of corporate scandals at world-renowned companies such as Enron (in 2001) and WorldCom (in 2002), public confidence in the role of the auditing profession was eroded. Consequently, in the United States, the Sarbanes-Oxley Act of 2002 (SOX)...
  7. Whose ethics? The international regulation of labour practices on South African export fruit farms

    Whose ethics? The international regulation of labour practices on South African export fruit farms

    Item type: Journal Article • Journal: Anthropology Southern Africa
    This paper concerns private labour regulation services in the form of ethical audits. By describing the development and nature of ethical audits in the South African fruit export industry, it juxtaposes the complex relations between farm workers and farmers, shaped...
  8. The effectiveness of audit sampling methods recommended to small and medium practices in guides published by audit regulators

    The effectiveness of audit sampling methods recommended to small and medium practices in guides published by audit regulators

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The paper focuses on the quality of audits in small and medium practices (SMPs) when these audits are performed according to the freely available guidelines published by various regulatory bodies. Audit sampling is highlighted as a key component of audit...