Now showing items 1-10 of 18
The development and evaluation of risk-based audit approaches
(University of the Free State, 2011-11-22)
English: The purpose of the study is to trace the development of risk-based audit approaches, in order to understand the complexities and difficulties of these approaches, as well as to evaluate these risk-based audit ...
The effect of estimates in financial statements
(University of the Free State, 2008)
The International Financial Reporting Standards (IFRSs) requires a number of accounting estimates for the preparation of financial statements. The purpose of this study is to establish the effect of estimates in financial ...
Sectional title property in South Africa: an accounting and auditing perspective
(University of the Free State, 2013-01)
English: This study was undertaken against the background of the current housing problem in South Africa. Sectional titles play an important role in addressing this challenge, which is a high priority problem in the ...
Regsrekeningkunde-opleiding van prokureurs in Suid-Afrika : enkele empiriese bevindings : kroniek
(Faculty of Law, University of the Free State, 2001)
Algemeen aanvaarde rekeningkundige praktyk vir niewinsgewende organisasies, met verwysing na die NG Kerk in die Vrystaat
(University of the Free State, 2006)
English: Not-for-profit organisations, and thus the congregations and welfare organisations of the Dutch Reformed Church in the Free State, exhibit certain unique characteristics, different from businesses. In essence, the ...
Internal audit and risk management in South Africa: adherence to guidance
(University of the Free State, 2011)
English: governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal audit. The importance of internal audit within risk management and ...
Harmonising user needs with reporting requirements of close corporations
(University of the Free State, 2004-11)
English: The Close Corporations Act requires that the annual financial statements of close corporations must, in conformity with generally accepted accounting practice appropriate to the business of the corporation, ...
Die openbaarmaking van finansiële instrumente in die finansiële state van mikro-gelduitleners
(University of the Free State, 2000-05)
English: Since 1992 the micro lending industry experienced significant growth. The industry is now in the position where it forms an integral part of the financial sector in South Africa. Very little formal research has ...
A maturity level assessment of the use of generalised audit software by internal audit functions in the South African banking industry
(University of the Free State, 2016-12)
English: Today’s business practices are characterised by accelerating growth in the use of technology and “big data”. It is almost unthinkable now for any organisation to function successfully without relying on its ...
Professionele aanspreeklikheid van ouditeure teenoor derdes op grond van nalatigheid
(Faculty of Law, University of the Free State, 2004)
English: People in the professional occupations such as auditors, lawyers, architects and engineers have a duty to treat their clients with solicitude. This duty arises from the nature of their calling and from the ...