000			02397nam a2200289 a 4500
999			_c25044 _d25044
001			58740
020			_a9780195998214
082			_a.
245	1	0	_aAuditing fundamentals : _bin a South African context _cedited by Pieter von Wielligh ...[et al.]
260			_aCape Town : _bOxford University Press, _c2014.
300			_alxv, 742 p. : _bill. ; _c30 cm.
505	0		_a1 Introduction ; 2 Ethical responsibilities ; 3 Legal responsibilities ; 4 Basic concepts of governance and internal control ; 5 Introduction to Information Technology ; 6 The revenue and receipts cycle ; 7 The purchase and payments cycle ; 8 The production and inventory cycle ; 9 The human resources cycle ; 10 The investment and financing cycle ; 11 Overview of the audit process ; 12 Pre-engagement and planning activities ; 13 Audit procedures ; 14 Completion of the audit ; 15 Independent review
520			_aAuditing and Assurance: Principles and Practice provides a practical, applied and engaging introductory textbook to support 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 readers to engage with principles and standards with an understanding of the context within which they are applied. 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 the audit of a real South African company, demonstrates practical application of the principles and the integration of the auditing process with a typical audit client's business.
650		7	_aAuditing _xTextbooks _962248
650		7	_aAuditing _zSouth Africa _962249
700			_aPrinsloo, Frans, _eEdited by _962250
700			_aPenning, Gerrit, _eEdited by _962251
700			_aButller, Rika, _eEdited by _962252
700			_aO'Reilly, Graeme, _eEdited by _962253
700			_aRudman, Riaan, _eEdited by _962254
700			_aNathan, Dana, _eEdited by _962255
700			_aKunz, Rolien, _eEdited by _962256
700			_aScholtz, Henriette, _eEdited by _962257
700			_aMotholo, Vincent, _eEdited by _962258
856			_uhttps://uowd.box.com/s/gzo69u4293rybzxi5nu54uo0dt6spzw3 _zLocation Map
942			_cREGULAR _2ddc