Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Accounting And Auditing Practices In Africa
Download Accounting And Auditing Practices In Africa full books in PDF, epub, and Kindle. Read online Accounting And Auditing Practices In Africa ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Accounting and Auditing Practices in Africa by : Mariaan Roos
Download or read book Accounting and Auditing Practices in Africa written by Mariaan Roos and published by AFRICAN SUN MeDIA. This book was released on 2017-06-26 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÿThis book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors? report and investment decisions, the role of government audit committees, and audit fees and audit quality.
Download or read book South Africa written by Weltbank and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South African accountancy professionals play an important role in international standard-setting bodies. However, the existing mechanisms for enforcing compliance with accounting and auditing standards seem to be weak. Opportunities exist for undetected accounting manipulation, financial statements misrepresentation and departures from established accounting and auditing requirements. Ten years of discussions on the revision of the legislative framework for accounting and auditing, have contributed to uncertainties in the profession. Immediate steps are needed for enactment of the Financial Reporting Bill, amendments to the Companies Act, and the Accountancy Professions' Bill; and, to ensure proper enforcement of established statutory requirements. Recognizing the need for reform, the Government is currently in the process of implementing significant changes. The report provides policy recommendations specifically focusing on strengthening the enforcement mechanisms for ensuring compliance with established accounting and auditing requirements. Moreover, suggestions have been made about some important elements of a regulatory framework for the auditing profession, namely establishing an independent oversight body, consisting of eminent persons, and, restructuring the statutory regulator of the auditing profession under an effective governance structure, with a broader mandate for efficiently regulating the profession.
Book Synopsis Accounting in Africa by : Venancio Tauringana
Download or read book Accounting in Africa written by Venancio Tauringana and published by Emerald Group Publishing. This book was released on 2012-11-21 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of Research in Accounting in Emerging Economies is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.
Book Synopsis Quality Review Schemes for Auditors by : Sonia R. Johnson
Download or read book Quality Review Schemes for Auditors written by Sonia R. Johnson and published by . This book was released on 1992 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Omimakinde J. A, Denson Muvandi, Dr. John Baguma Muhunga Kule, Calystus Ayodi Publisher :AJPO Journals USA LLC ISBN 13 :9914745849 Total Pages :86 pages Book Rating :4.9/5 (147 download)
Book Synopsis Financial Accounting Practices and Their Impact on Different Financial Institutions in Africa by : Omimakinde J. A, Denson Muvandi, Dr. John Baguma Muhunga Kule, Calystus Ayodi
Download or read book Financial Accounting Practices and Their Impact on Different Financial Institutions in Africa written by Omimakinde J. A, Denson Muvandi, Dr. John Baguma Muhunga Kule, Calystus Ayodi and published by AJPO Journals USA LLC. This book was released on 2023-01-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: TOPICS IN THE BOOK Impact of Corporate Governance on Accounting Standards’ Compliance in Nigerian Public Institutions The Influence of Contemporary Neo-Liberal Capitalistic Practices to the Accountants’ Conceptualization of Business Ownership: Towards a Common Good Centric Ethical Critique Financial Accountability and Financial Performance of Savings and Credit Cooperatives in Mid-Western Uganda The Mediating Role of Financial Accountability in the Relationship between Internal Control Environment and Financial Performance of Savings and Credit Cooperatives in Mid-Western Uganda Cash Management and Financial Value of Commercial Banks in Kenya
Book Synopsis Handbook of Accounting and Auditing by : Frank C. Minter
Download or read book Handbook of Accounting and Auditing written by Frank C. Minter and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting and Auditing Practices and Development Effectiveness by : Samia Msadek
Download or read book Accounting and Auditing Practices and Development Effectiveness written by Samia Msadek and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Management (FM) is a key component in the development process, ensuring accountability and efficiency in the management of public resources and promoting private investment and growth. Middle and North Africa (MNA) FM's focus is on engaging with MNA countries' systems and working closely with counterparts and other partners to build in-country capacity as we work to ensure the financial integrity of our operations. A critical pillar of the regional FM strategy is to enhance our countries' capacity to comply with international accounting and auditing standards. MNAFM also plays a key role in cross-cutting issues of importance to the region, including governance and anti-corruption and the critical issue of FM harmonization.
Book Synopsis South Africa Report on the Observance of Standards and Codes by : Weltbank
Download or read book South Africa Report on the Observance of Standards and Codes written by Weltbank and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The main purpose of the South Africa Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) is to determine reforms that will continue to improve the quality of financial reporting in South Africa. The review, requested by the Minister of Finance, was conducted to assess the status of implementation of policy recommendations in the prior 2003 ROSC A&A report, assess the institutional framework underpinning accounting and auditing practices in comparison with international standards and good practices in order to identify any emerging issues that require strengthening, share good practices adopted in the country, and propose policy recommendations addressing areas that require improvements. Implementation of the policy recommendations will further enhance the quality of financial reporting in the country, a key pillar that contributes to enhancing the business environment and advancement of governance and financial accountability in both the private and public sector entities. The review focuses on private sector. Financial reporting in public sector is assessed under public expenditure and financial accountability framework.
Book Synopsis The Principles and Practice of Auditing by : George Puttick
Download or read book The Principles and Practice of Auditing written by George Puttick and published by . This book was released on 2004-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of a standard accounting reference for students and practitioners includes commentary on the most recent South African auditing standards (SAAS). South African auditing practice statements (SAAPS), and audit and accounting guides. New information is also provided on the audit implications of relevant South African statements of generally accepted accounting practice. This edition also integrates the implications of computerized environments for audit and assurance services. Students, practitioners, and financial personnel in all businesses concerned with corporate governance and with responsibility for risk management and internal controls will find a wealth of information in this book.
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
Book Synopsis South Africa Report on the Observance of Standards and Codes by :
Download or read book South Africa Report on the Observance of Standards and Codes written by and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Dynamics of Accounting Development in Africa by : Robert G. A. Boland
Download or read book Dynamics of Accounting Development in Africa written by Robert G. A. Boland and published by . This book was released on 1987 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis EBOOK: Auditing and Assurance Services by : Cornelie Crous
Download or read book EBOOK: Auditing and Assurance Services written by Cornelie Crous and published by McGraw Hill. This book was released on 2012-03-16 with total page 687 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing & Assurance Services, First South African Edition, combines a genuine international perspective with South African examples and coverage of the landmark changes within the South African auditing environment. Key features include: South African content - The authors weave regionally specific content and examples throughout the text and cover the changes to the regulatory and corporate governance environment in South Africa. International perspective - Professional practice and regulation all over the world is driven by international events and initiatives. The clarified ISAs are fully integrated into the chapters with international real-world cases used to illustrate concepts and application. Systematic approach - The text gives students a deep understanding and working knowledge of fundamental auditing concepts and how they are applied. The core foundation of the text and its focus on critical judgements and decision-making processes prepare students for today’s complex and dynamic audit environment. Student engagement - A student-friendly writing style and a variety of real-life examples make the text easily accessible. Each chapter ends with a comprehensive variety of materials to apply and test students’ understanding of acquired knowledge.
Book Synopsis Strategic Planning in South African Public Accounting and Audit Practices by : G. A. Noble
Download or read book Strategic Planning in South African Public Accounting and Audit Practices written by G. A. Noble and published by . This book was released on 1985 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance in South Africa by : Warren Maroun
Download or read book Corporate Governance in South Africa written by Warren Maroun and published by Walter de Gruyter GmbH & Co KG. This book was released on 2020-04-20 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an examination of corporate governance in South Africa which includes an overview of the history of corporate governance and summary of the key provisions of South Africa’s codes on corporate governance from 1994 to 2016. The aim is to provide a comprehensive reference for academics and practitioners interested in South African corporate governance and to illustrate how corporate governance practices evolve in a developing African economy. It also includes a review of the research dealing with the drivers and consequences of South African corporate governance. The focus is on South African-specific research which is complemented with international references. This book will be highly relevant to both accounting/governance academics and the broader practitioner community.
Book Synopsis Perspectives on International Financial Reporting and Auditing in the Airline Industry by : Can Öztürk
Download or read book Perspectives on International Financial Reporting and Auditing in the Airline Industry written by Can Öztürk and published by Emerald Group Publishing. This book was released on 2022-02-03 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Book Synopsis The Limitation of an Auditior's Liability in South Africa by : Steven Firer
Download or read book The Limitation of an Auditior's Liability in South Africa written by Steven Firer and published by GRIN Verlag. This book was released on 2016-02-04 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2013 in the subject Law - Comparative Legal Systems, Comparative Law, , course: LLM, language: English, abstract: This dissertation recommends that the laws governing the liability of the auditor in South Africa be amended to ensure a sustainable audit function and accordingly a competitive market for audit firms. These amendments must take the form of (a) introducing a monetary cap or ceiling on the quantum of damages that may be claimed by a plaintiff in the event that an auditor is found guilty of a breach of his or her legal duties and obligations in contract and in delict, (b) the provision for auditors to enter into contracts with their clients to limit the quantum of damages that may be suffered by the client as a result of the auditor’s breach of the contract with his or her client, and (c) introducing legislation which, will protect audit partners from personal liability if they did not participate directly in another partner's misdeed or fraud. It is submitted that this dissertation should be viewed as a Revised Project 70 where the South African Law Commission in 1988 investigated the desirability of the limitation of professional persons and the possible regulation thereof by legislation [the conclusion was that there was no justification to limit the liability of any category of professionals by legislation]; which is updated with and including the fundamental and paradigm shifting changes that have taken place in the global markets since then regulators in Australia, United States of America, United Kingdom, Austria, Germany, Greece, Belgium, Slovenia and Australia have removed the prohibition on auditors limiting their liability in relation to work conducted within the statutory audit function. This dissertation explores and analyses whether these significant changes to the legal systems in the United States of America, European Union and Australia would be considered appropriate for implementation in South Africa. The main component of this dissertation is constituted by a comparative analysis of the different civil liability systems for auditors which currently exist in Australia, Germany, South Africa, the United Kingdom and the United States of America. The objective of the comparative analysis was to determine to what extent the different systems of civil liability of auditors which exist in Australia, Germany, United Kingdom and United States of America could be implemented in South Africa. [...]
