Audit quality in South Africa is perceived by the audit regulator to be deteriorating, with the primary cause being a compromise of auditor independence, mostly as a result of excessively long audit firm tenures. The regulator has responded with mandatory audit firm rotation (MAFR). The purpose ...
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The aim of this paper is to investigate transparency report (TR) disclosure and determinants of TR delay, using Croatian listed companies and audit firms who audited Croatian listed companies in 2015. TR disclosure is measured using the TR index whereas the TR delay is measured as the number of...
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The biggest difference appears to be that private companies chose a "Big 4" accounting firm more often than the government sector did. This study contributes to the existing body of knowledge and bridges the gap between theory and practice by highlighting the impact that the decision to outsource...
An analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa Audit committees traditionally focused on oversight of the financial reporting process with the aim of ensuring that accurate, credible and reliable financ... Marx,B - 《South African Journ...
The recognised professional qualification experience requirement is set out below: At least 44 weeks of the training must be in audit work. This should include: (a) at least 22 weeks specifically in statutory audit, as defined in Section 1210 of the Companies Act 2006 or in relation to ...
Since the mid-1960s external audit quality control has been a central element in the debate on maintaining and enhancing audit quality, as questions about the performance, the credibility, and the role of audit firms began to rise when the collapse of large national companies caused huge losses...
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Some have raised concerns about the value of the audit, particularly when some companies, especially banks, went bankrupt or needed public sector intervention shortly after a ‘clean audit’. You can read more about some of the hot topics, and what is happening in each of these around the ...