Auditors responsibilities in relation to groups - Henk HeymansThere are many legal, and practical, reasons why companies may be structured in groups, branches, etc. as opposed to just one reporting... (Category - Auditing) |
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Developing a website - The Requirements of IAS 38 and SIC-32 - Riaan KrugerFollowing the recent “Black Friday†sales, sales data from the United States showed that the amount being spent on online purchases... (Category - Auditing) |
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Fraud by the numbers - Henk HeymansThe risk of fraud in organisations has been the topic of several articles on this and other websites (read, for example Cybersecurity t... (Category - Auditing) |
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Hidden value in an audit engagement - Chris Flynn.It sometimes happens that we as auditors arrive to meet a new client and one of the first things they say is, I hope youre not as scary... (Category - Auditing) |
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Importance of independence in Assurance engagement - Victor Takaindisa.The relevant quote from the Oxford online Dictionary defines an assurance as a positive declaration intended to give confidence; a prom... (Category - Auditing) |
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Integrated Reporting and the integrated Report in South Africa - John JonesOn 1 September 2009 the King Code of Governance Principles for South Africa was released. This document, a follow on to King I and King... (Category - Auditing) |
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Mandatory Audit Firm Rotation - Henk HeymansIndependence is the cornerstone of the auditing profession. Independence is just another, slightly stronger, word for objectivity. If ... (Category - Auditing) |
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Mandatory audit firm rotation - the debate continues - Henk HeymansThe principle of Mandatory Audit Firm Rotation (MAFR) was discussed in a previous article, when the parliamentary Standing Committee on... (Category - Auditing) |
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NOCLAR - Not just for auditors - Henk HeymansAuditors, especially in South Africa with its “Reportable irregularities” requirements, are painfully aware of their duties to report i... (Category - Auditing) |
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Review or Audit - Henk HeymansThe Companies Act 2008 brought at least two alternatives to the traditional audit: Firstly, some smaller companies have no requirement ... (Category - Auditing) |
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The benefits of internal audit to a company's performance- RSMInternal audit can play a vital role in improving the performance of a company. Internal auditors assist companies in identifying key r... (Category - Auditing) |
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The effect of the new Auditor's Report on smaller entities - Henk Heymans, DexterMoyoThe new auditor reporting requirements are not just going to affect the audits of listed entities. (Category - Auditing) |
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The key to a successful audit - Arshad HaniffPlanning is one of the most important parts of the audit process and proper planning will ensure that the audit is executed and conduct... (Category - Auditing) |
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The value added by external auditing - Rudolph HarmsAn external audit provides reasonable (but not absolute) assurance that the financial statements of the entity being audited are free f... (Category - Auditing) |
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The Value of the Audit Training Contract - Ramishka HarrychundThe new intake of trainee accountants who started in February 2016 have just completed the first few months of their audit training con... (Category - Auditing) |
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Training at a medium sized firm - Andrew YoungTraining in Public Practice (TIPP) with a medium sized firm as an alternative to the "Big 4" (Category - Auditing) |
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What is SOX Compliance - Itumeleng MagwedzeWe all know that keeping track of your personal tax filing obligations can be difficult to track at times. To add to the complexity, it... (Category - Auditing) |
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