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Dinamiese Ouditkunde 13e Uitgawe

Dinamiese Ouditkunde 13e Uitgawe

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Hierdie handboek is gebaseer op die opvoedkundige vereistes van SAICA vir toelating tot die kwalifiserende eksamens.

Product Information 

ISBN

9780639003634

Author(s)

 B Marx ,  Alex Van Der Watt ,  Peter John Maurice Bourne

Variant Type

Printed 

Publisher

LexisNexis South Africa

Edition

13th Edition 

Published

2018

Language

English 

 

Features Authors 

Professor B Marx

Present — He is a non-executive director of DigiCore Holdings Limited, and chairman of their audit committee.

He is a founding member of the Corporate Governance Research Group, who research and consult on corporate governance. He is also one of the adjudicators of the Ernst & Young Sustainability Awards Competition

He served on the audit committee of the University (RAU and UJ) for 10 years, the Finance committee for 2 years and is a current member of the Management Risk Committee. He is a co-opted member of the Audit Committee of Vrystaat Korporasie Beperk (VKB) for the past four years.

1987 — He obtained his B.Compt (Cum laude) in 1987, his B.Compt (Hons) in 1988 and his M.Compt (Cum laude) in 1993 at the University of the Free State. He has completed his doctoral thesis in Auditing (on the topic of audit committees) in 2008 at the University of Johannesburg

1992 — After completing his articles at the audit firm Deloitte in 1992 he joined the Department of Accountancy of the University of Free State as a senior lecturer and was promoted to associate professor in 1994. In 1995 he joined the Department of Accountancy at RAU (now the University of Johannesburg) as professor and head of the auditing section, a position he holds until today.

1989 — He qualified as chartered accountant (CA) in 1989, obtaining an overall 3rd place in the Qualifying Examination. He is a member of the Institute of Chartered Certified Accountants in the United Kingdom (FCCA), and an associate member of the South African Institute of Internal Auditors; a member of the Independent Regulatory Board for Auditors (IRBA) and a member of the Association of Black Chartered Accountants of South Africa (ABASA)

1984 — Matriculated in 1984 at Grey College in Bloemfontein

Professor Alex Van Der Watt

Senior lecturer Associate professor at University of Johannesburg (1995 -)

Manager: Reporting and planning at Ariel Technologies (Division of Denel Ltd) (1995 -1998)

Trainee Accountant at Price Waterhouse Coopers (1993-1995)

Associate Professor Peter John Maurice Bourne

Present — Associate Professor — Head of Auditing at the University of Cape Town

Prior to joining the Department, he had been in the accounting profession for 20 years, 13 of these as an audit partner.

His final 8 years in the profession were spent as a partner in KPMG, and during this period he had 4 year’s part-time teaching experience at the University of Port Elizabeth.

Hoofstuk 1 - Die ouditprofessie in in Suid-Afrika

Hookstuk 2 - Korporatiewe Beheer €” Agtergrond; King IV Verslag en Interne Beheer

Hookstuk 3 - Professionele en etiese verantwoordelikhede

Hoofstuk 4 - Statutre vereistes: Belangrike Maatskappywet- en Beslote korporasiewetbepalings

Hoofstuk 5 - Die oudit en gerusstellingsproses

hoofstuk 6 - Verantwoordelikheid t.o.v. bedrog en foute, kommunikasie, regsaanspreeklikheid van die ouditeur en die oorweging van wette en regulasies

Hoofstuk 7 - Bewyslewering

Hoofstuk 8 - Aanstellings- en beplanningsaktiwiteite

Hoofstuk 9 - Ouditering in 'n inligtingstegnologie-omgewing (gerekenariseerde inligtingstelsels)

Hoofstuk 10 - Spesifieke inligtingstegnologiestelsels

Chapter 11 - Ouditsteeksproefneming en ander relevante toetsingsmetodes

Chapter 12 - Die ouditeur en interne beheer

Chapter 13 - Stawingstoetse

Chapter 14 - Afhandeling van die oudit

Chapter 15 - Bestuurskonsultasiedienste, spesiale oudit ondersoeke, gerusstellingsaanstellings anders as oudits of oorsigte van historiese finansiële inligting, geïntegreerde volhoubaarheidsverslagdoening en interne oudits

Chapter 16 - Verslagdoening

Chapter 17 - Die oudit van afgeleide finansiële instrumente


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