Product Description
Dynamic Auditing: A Student Edition (15th edition)
Authors: B Marx, Alex Van Der Watt, 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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Governance and ethics
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Chapter 2 - Background to corporate governance and the King V Report
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Chapter 3 - Professional and ethical responsibilities
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Chapter 4 - Companies Act
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Chapter 5 - Public sector auditing
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Digital acumen
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Chapter 6 - Dynamic auditing in the period characterised by advanced technologies
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Chapter 7 - Digital transformation paradigms, agentic cognitive systems and the auditor of the future
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Auditing and assurance
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Chapter 8 - The audit and assurance process
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Chapter 9 - The auditor's responsibility in respect of fraud and the consideration of laws and regulations in an audit of financial statements
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Chapter 10 - Audit evidence
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Chapter 11 - Engagement and planning activities
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Chapter 12 - Auditing in an information technology environment (computerised information systems)
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Chapter 13 - Audit sampling and other relevant testing methods
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Chapter 14 - The auditor and internal control
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Chapter 15 - Substantive procedures
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Chapter 16 - Management consulting services, special audit investigations, assurance engagements other than audits or reviews of historical financial information, sustainability reporting and internal audit services
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Chapter 17 - Reporting
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