Browsing Theses and Dissertations (University of Pretoria) by Supervisor "Barac, Karin"

Browsing Theses and Dissertations (University of Pretoria) by Supervisor "Barac, Karin"

Sort by: Order: Results:

  • The application of analytical procedures in the audit process 
    Kritzinger, Jana Alida (University of Pretoria, 2015)
    The application of analytical procedures has become an integral part of the audit process and indications are that the application of these procedures will increase in audits of the future. The factors that are causing ...
  • An audit quality climate in audit firms 
    Kritzinger, Johanna Alida (University of Pretoria, 2023)
    Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
  • Conceptualising balanced reliance on internal audit work by external auditors 
    Van Staden, Marianne (University of Pretoria, 2020)
    Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
  • The impact of mandatory audit relief on the audit practice 
    Coetzee, Carla (University of Pretoria, 2015)
    The South African Companies Act 71 of 2008, which came into effect on 1 May 2011, legislated that the financial statements of all public companies and state-owned companies should be audited annually but stipulated that ...
  • Signalling internal audit effectiveness 
    Pooe, Jabile Brenda (University of Pretoria, 2021)
    Internal audit effectiveness (IAE) has been the subject of academic research for many years. Extant IAE literature provides clues on IAE indicators or factors and ways to measure them. However, the question still remains: ...
  • Student perceptions of blended learning interventions in teaching auditing 
    Beukes, Bernice (University of Pretoria, 2018)
    Education, and especially accounting education, has been criticised for not delivering graduates for the work place with the necessary skills and attributes. In an effort to address this criticism, lecturers incorporate ...
  • A workplace learning framework for developing entry-level internal audit professionals 
    Plant, Kato (University of Pretoria, 2015)
    In recent years, the need to develop professional competence in internal auditing has increasingly come under the spotlight. The main reasons for this are a growing need for competent internal auditors who can render ...