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Auditing Fundamentals in a South African Context

Auditing Fundamentals in a South African Context
Author: Pieter von Wielligh
Publisher: Oxford University Press, USA
Total Pages: 0
Release: 2020-03
Genre: Medical
ISBN: 9780190749040
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Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.

Auditing and Assurance: Principles and Practice

Auditing and Assurance: Principles and Practice
Author: Rolien Kunz
Publisher: Oxford University Press, USA
Total Pages: 0
Release: 2014
Genre: Business & Economics
ISBN: 9780195998214
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"Auditing Fundamentals in a South African Context is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum.”--Publisher’s description.

Auditing Fundamentals in a South African Context

Auditing Fundamentals in a South African Context
Author: Rolien Kunz
Publisher: Oxford University Press, USA
Total Pages: 0
Release: 2016-03-15
Genre: Business & Economics
ISBN: 9780190416034
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Auditing Fundamentals in a South African Context: Graded Questions offers applied question material which supports students learning throughout the undergraduate level of the B.Com, B.Compt, and B.Acc (Accounting) Auditing curriculum. The second edition offers substantially expanded content, providing many additional questions in every area of the curriculum. A real-world focus engages students to apply their knowledge to a range of interesting and realistic scenarios. The content tests all concepts, from introductory through to advanced level, providing step-by-step guidance to support the development of sound exam question technique. The question levels within each area of the curriculum are varied and structured to ensure that students acquire a broad understanding, effective integration of knowledge, and a thorough mastery of exam technique. Auditing Fundamentals in a South African Context: Graded Questions includes the following features: A unique selection of example questions, with step-by-step exam technique guidance, coaches students to develop independent skills in exam technique, supporting understanding of how solutions should be worked. Multiple authorship of the question book delivers a balanced variation in the question presentation style, effectively offering a selection of styles representative of various respected academic institutions. Selected solutions are provided within the text. Solutions to all questions in the second edition are available to prescribing lecturers on the Oxford University Press Learning Zone website. In addition to the material in this book, the Oxford University Press Learning Zone website offers further assessment resources: For lecturers, a substantial body of new and unseen worked question material, with solutions. For students, automatically-marked, short, formative assessment questions which may be used for independent self-assessment, and which cover the entire scope of the Auditing curriculum. Auditing Fundamentals in a South African Context: Graded Questions is designed to complement the structure and approach of the textbook Auditing Fundamentals in a South African Context, making these ideal companion volumes, whilst also functioning effectively as a stand-alone question book.

Accounting Standards

Accounting Standards
Author: Opperman
Publisher: Juta and Company Ltd
Total Pages: 804
Release: 2009-05
Genre: Business & Economics
ISBN: 9780702177095
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This 13th edition introduces learners to general accounting principles and the disclosure requirements of company financial statements. In this comprehensive and up-to-date publication, principles are illustrated through questions and solutions. The learner's understanding of principles is gradually broadened by an increase in the degree of difficulty of the questions that are asked. Self-study is actively encouraged by the inclusion of questions for which the solutions are available to prescribing institutions only. Changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have once again been incorporated in this latest edition. "Accounting Standards" is intended to satisfy the specific requirements of learners and to reduce the workload of educators.

Accounting, Organizations, and Institutions

Accounting, Organizations, and Institutions
Author: Christopher S. Chapman
Publisher: OUP Oxford
Total Pages: 458
Release: 2009-08-13
Genre: Business & Economics
ISBN: 0191609374
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Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.

The Economics and Politics of Accounting

The Economics and Politics of Accounting
Author: Christian Leuz
Publisher: OUP Oxford
Total Pages: 434
Release: 2005-09-15
Genre: Business & Economics
ISBN: 0191536830
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Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.