search.noResults

search.searching

saml.title
dataCollection.invalidEmail
note.createNoteMessage

search.noResults

search.searching

orderForm.title

orderForm.productCode
orderForm.description
orderForm.quantity
orderForm.itemPrice
orderForm.price
orderForm.totalPrice
orderForm.deliveryDetails.billingAddress
orderForm.deliveryDetails.deliveryAddress
orderForm.noItems
AUDITING Auditing Fundamentals in a South African Context 2e


Editors: SPJ von Wielligh and F Prinsloo Authors: G Penning, R Butler, D Josset, R Kunz, V Motholo, G O’Reilly, R Rudman and H Scholtz


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. 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 off ers a clear pedagogical framework, which supports applied learning and develops independent, critical and refl ective 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.


PAPERBACK DEC 2018 OUP SA


801 PAGES 9780190749040 9780190754228


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.


New to this edition: • The text is thoroughly revised and updated to refl ect recent regulatory developments and changes. • The second edition addresses the recommendations of the King IV Report on Corporate Governance, and introduces new discussions relating to governance principles. In particular, the text discusses non- compliance with laws and regulations, and issues related to the rotation and independence of auditors.


• The text refl ects the amended code of professional conduct introduced by the IRBA[1] Committee for Auditor Ethics.


• The second edition off ers additional examples of substantive procedures, and provides explanation of how fi nancial reporting standards and provisions of the Companies Act are applied when formulating substantive procedures.


• The second edition includes a new, brief appendix, which addresses basic systems and control theory, and the components and operation of computerised accounting information systems. This material will equip readers with a basic knowledge of these aspects in order to be able to (1) understand an IT system and the related controls in the role of an accountant or auditor and then to use this understanding to (2) assess risks arising from the IT system and related controls. The body of the text will include references to the appendix where appropriate.


• Supporting student success and eff ective learning, the text’s pedagogical value is enhanced with new examples and learning features, as well as student-driven, automated online formative assessment.


Table of Contents Part A: The Context in which the External Auditor Operates • Chapter 1: Introduction • Chapter 2: Ethics • Chapter 3: Legal responsibilities of the auditor


Chapter 4: Basic concepts of governance and internal control in a computerized environment


• Part B: The Auditee’s Responsibility for Financial Information • • Chapter 5: Introduction to risks and internal controls


• Chapter 6: Revenue and receipts cycle • Chapter 7: Purchases and payments


cycle • Chapter 8:Inventory and production cycle • Chapter 9: Human resources cycle • Chapter 10: Investment and fi nancing cycle • Part C: The External Audit Process • Chapter 11: Overview of the Audit Process • Chapter 12: Pre-engagement and planning activities • Chapter 13: Audit procedures: essential concepts • Chapter 14: Audit procedures: specifi c considerations • Chapter 15: Completion of the audit independent review • Appendix: Examples of cycle documentation related to the business cycles


• Chapter 16: The


Lecturer resources • PowerPoint® solutions • Formative questions and solutions, print and online, are provided in the text’s companion volume, Auditing Fundamentals in a South African Context: Graded Questions. learningzone.oxford.co.za


Student resources • Short formative assessment questions (automated marking)


8


BUSINESS CATALOGUE


Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36  |  Page 37  |  Page 38  |  Page 39  |  Page 40  |  Page 41  |  Page 42  |  Page 43  |  Page 44  |  Page 45  |  Page 46  |  Page 47  |  Page 48  |  Page 49  |  Page 50  |  Page 51  |  Page 52  |  Page 53  |  Page 54  |  Page 55  |  Page 56  |  Page 57  |  Page 58  |  Page 59  |  Page 60  |  Page 61  |  Page 62  |  Page 63  |  Page 64  |  Page 65  |  Page 66