Auditors responsibilities in relation to groups - Henk Heymans

There are many legal, and practical, reasons why companies may be structured in groups, branches, etc. as opposed to just one reporting...

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Developing a website - The Requirements of IAS 38 and SIC-32 - Riaan Kruger

Following the recent “Black Friday” sales, sales data from the United States showed that the amount being spent on online purchases...

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Fraud by the numbers - Henk Heymans

The risk of fraud in organisations has been the topic of several articles on this and other websites (read, for example Cybersecurity t...

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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...

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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...

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Integrated Reporting and the integrated Report in South Africa - John Jones

On 1 September 2009 the King Code of Governance Principles for South Africa was released. This document, a follow on to King I and King...

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Mandatory Audit Firm Rotation - Henk Heymans

Independence is the cornerstone of the auditing profession. Independence is just another, slightly stronger, word for objectivity. If ...

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Mandatory audit firm rotation - the debate continues - Henk Heymans

The principle of Mandatory Audit Firm Rotation (MAFR) was discussed in a previous article, when the parliamentary Standing Committee on...

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NOCLAR - Not just for auditors - Henk Heymans

Auditors, especially in South Africa with its “Reportable irregularities” requirements, are painfully aware of their duties to report i...

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Review or Audit - Henk Heymans

The Companies Act 2008 brought at least two alternatives to the traditional audit: Firstly, some smaller companies have no requirement ...

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The benefits of internal audit to a company's performance- RSM

Internal audit can play a vital role in improving the performance of a company. Internal auditors assist companies in identifying key r...

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The effect of the new Auditor's Report on smaller entities - Henk Heymans, DexterMoyo

The new auditor reporting requirements are not just going to affect the audits of listed entities.

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The key to a successful audit - Arshad Haniff

Planning is one of the most important parts of the audit process and proper planning will ensure that the audit is executed and conduct...

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The value added by external auditing - Rudolph Harms

An external audit provides reasonable (but not absolute) assurance that the financial statements of the entity being audited are free f...

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The Value of the Audit Training Contract - Ramishka Harrychund

The new intake of trainee accountants who started in February 2016 have just completed the first few months of their audit training con...

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Training at a medium sized firm - Andrew Young

Training in Public Practice (TIPP) with a medium sized firm as an alternative to the "Big 4"

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What is SOX Compliance - Itumeleng Magwedze

We all know that keeping track of your personal tax filing obligations can be difficult to track at times. To add to the complexity, it...

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