Product Description
Dynamic Auditing: A Student Edition (14th edition)
Authors: B Marx, Alex Van Der Watt, Peter John Maurice Bourne, T Moloi
Format: Physical Hardcopy
This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Assessment of Competence Examination of SAICA.
Contents:
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Chapter 1 - The auditing profession in South Africa
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Chapter 2 - Corporate governance: Background; King IV Report and internal control
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Chapter 3 - Professional and ethical responsibilities
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Chapter 4 - Statutory Matters: Important Companies Act and Close Corporations Act requirements
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Chapter 5 - The audit and assurance process
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Chapter 6 - Responsibility in respect of fraud and errors, communication, auditor's liability and the consideration of laws and regulations
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Chapter 7 - Audit evidence
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Chapter 8 - Engagement and planning activities
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Chapter 9 - Auditing in an information technology environment (computerised information systems)
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Chapter 10 - New technologies
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Chapter 11 - Audit sampling and other relevant testing methods
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Chapter 12 - The auditor and internal control
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Chapter 13 - Substantive procedures
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Chapter 14 - Completion of the audit
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Chapter 15 - Management consulting services, special audit investigations, assurance engagements other than audits or reviews of historical financial information, integrated sustainability reporting and internal audit
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Chapter 16 - Reporting
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Chapter 17 - Auditing accounting issues with supplement concerning derivative financial instruments
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