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Author: Mariaan Roos
Publisher: AFRICAN SUN MeDIA
ISBN: 192835744X
Category : Business & Economics
Languages : en
Pages : 171
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Book Description
This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors' report and investment decisions, the role of government audit committees, and audit fees and audit quality.
Author: Mariaan Roos
Publisher: AFRICAN SUN MeDIA
ISBN: 192835744X
Category : Business & Economics
Languages : en
Pages : 171
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Book Description
This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors' report and investment decisions, the role of government audit committees, and audit fees and audit quality.
Author: Steven Firer
Publisher: GRIN Verlag
ISBN: 3668140472
Category : Law
Languages : en
Pages : 218
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Book Description
Master's Thesis from the year 2013 in the subject Law - Comparative Legal Systems, Comparative Law, , course: LLM, language: English, abstract: This dissertation recommends that the laws governing the liability of the auditor in South Africa be amended to ensure a sustainable audit function and accordingly a competitive market for audit firms. These amendments must take the form of (a) introducing a monetary cap or ceiling on the quantum of damages that may be claimed by a plaintiff in the event that an auditor is found guilty of a breach of his or her legal duties and obligations in contract and in delict, (b) the provision for auditors to enter into contracts with their clients to limit the quantum of damages that may be suffered by the client as a result of the auditor’s breach of the contract with his or her client, and (c) introducing legislation which, will protect audit partners from personal liability if they did not participate directly in another partner's misdeed or fraud. It is submitted that this dissertation should be viewed as a Revised Project 70 where the South African Law Commission in 1988 investigated the desirability of the limitation of professional persons and the possible regulation thereof by legislation [the conclusion was that there was no justification to limit the liability of any category of professionals by legislation]; which is updated with and including the fundamental and paradigm shifting changes that have taken place in the global markets since then regulators in Australia, United States of America, United Kingdom, Austria, Germany, Greece, Belgium, Slovenia and Australia have removed the prohibition on auditors limiting their liability in relation to work conducted within the statutory audit function. This dissertation explores and analyses whether these significant changes to the legal systems in the United States of America, European Union and Australia would be considered appropriate for implementation in South Africa. The main component of this dissertation is constituted by a comparative analysis of the different civil liability systems for auditors which currently exist in Australia, Germany, South Africa, the United Kingdom and the United States of America. The objective of the comparative analysis was to determine to what extent the different systems of civil liability of auditors which exist in Australia, Germany, United Kingdom and United States of America could be implemented in South Africa. [...]
Author: South African Law Commission
Publisher:
ISBN:
Category : Insurance, Malpractice
Languages : en
Pages : 244
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Book Description
Author: United Nations Conference on Trade and Development
Publisher: New York : United Nations
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
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Book Description
Author: Mervyn King
Publisher: Routledge
ISBN: 1351020722
Category : Business & Economics
Languages : en
Pages : 110
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Book Description
The audit profession is at a tipping point. Without significant innovation in its business model, staff recruitment strategies and audit execution processes, the audit profession may not remain relevant in the 21st century. The number of claims against auditors has significantly increased over the past twenty years due to the spate of corporate and audit failures early in the 21st century (Enron, Worldcom, Parmalat, etc.). Regulation to monitor professional and ethical standards has increased, leading audit firms to feel under even more financial pressure. In addition, the investor community is calling for greater insight and foresight from auditors. These challenges, coupled with the unlimited liability regime of auditors still applicable in many jurisdictions, are making audit firms and regulators nervous as to the systemic risk of another one of the Big 4 failing. And yet, the audit profession is in place to protect businesses, their wider stakeholder groups, including clients and investors, and society at large. Therefore, this book asks the important question about the profession’s future and engages a broad readership in the discussion of audit failure and reform. Intended to help readers to get up to speed with the issues and possible solutions quickly, this book assists directors, investors, business people and regulators, especially those with a non-financial background, to gain a greater understanding of the challenges and threats being faced by the audit profession, which in turn could disrupt the capital market and affect businesses across the globe. The book outlines the critical success factors needed for a sustainable audit profession.
Author: Cornelie Crous
Publisher: McGraw Hill
ISBN: 0077152484
Category : Business & Economics
Languages : en
Pages : 687
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Book Description
Auditing & Assurance Services, First South African Edition, combines a genuine international perspective with South African examples and coverage of the landmark changes within the South African auditing environment. Key features include: South African content - The authors weave regionally specific content and examples throughout the text and cover the changes to the regulatory and corporate governance environment in South Africa. International perspective - Professional practice and regulation all over the world is driven by international events and initiatives. The clarified ISAs are fully integrated into the chapters with international real-world cases used to illustrate concepts and application. Systematic approach - The text gives students a deep understanding and working knowledge of fundamental auditing concepts and how they are applied. The core foundation of the text and its focus on critical judgements and decision-making processes prepare students for today’s complex and dynamic audit environment. Student engagement - A student-friendly writing style and a variety of real-life examples make the text easily accessible. Each chapter ends with a comprehensive variety of materials to apply and test students’ understanding of acquired knowledge.
Author: South Africa
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1602
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Book Description
Author: Bob Tricker
Publisher: Routledge
ISBN: 1135075336
Category : Business & Economics
Languages : en
Pages : 562
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Book Description
Traditionally, books on business ethics focus on CSR, companies’ relations with their stakeholders, and corporate citizenship. More recently, green credentials and sustainability have been added to that agenda. Unconventionally, this book argues that business ethics are basic to running business, not a separate subject. They are inherent to the governance and management of every organization, not an optional exercise in corporate citizenship. Business ethics concern behaviour in business and the behaviour of business. Decisions at every level in a company have ethical implications – strategically in the board room, managerially throughout the organization, and operationally in all of its activities. The use, and sometimes the abuse, of corporate power, the process of corporate governance, raises ethical issues. Business involves risk-taking, whether decisions are at the strategic, managerial, or operational level. Exposure to ethical risk needs to be part of every organization’s strategy formulation, policy making, and enterprise risk management. Designed to be read by both undergraduates and postgraduates, this book is a primer on ethics in business. It is also relevant to ethics courses that are now part of many legal, accountancy and other professional examinations. The book is not about moral philosophy, nor does it prescribe appropriate standards of behaviour or recommend economic, legal or political solutions. Rather it enables readers to recognize ethical issues in business, to respond appropriately, and to embed ethics in business processes. The book not only considers what business ethics are, and why they are important, but offers practical approaches on how to develop a successful corporate ethics culture.
Author: Lawrence Robert Dicksee
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 612
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Book Description
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1264
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Book Description
