Relevant bibliographies by topics / Ouditeur

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  1. Journal articles
  2. Dissertations / Theses
  3. Books

Academic literature on the topic 'Ouditeur'

Author: Grafiati
Published: 4 June 2021
Last updated: 6 February 2022

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Journal articles on the topic "Ouditeur"

1

Moosa, Fareed. "Analysis of legal professional privilege in the Tax Administration Act." Tydskrif vir die Suid-Afrikaanse Reg 2021, no. 2 (2021): 294–310. http://dx.doi.org/10.47348/tsar/2021/i2a5.

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In hierdie artikel toon die outeur dat vir doeleindes van belastingadministrasie onder die Wet op Belastingadministrasie 28 van 2011, ’n belastingbetaler, afhangende van die besondere omstandighede, aanspraak kan maak op die gemeenregtelike voordele wat verband hou met die vertrouensverhouding tussen ’n kliënt en sy/haar regsverteenwoordiger. Verder toon die toepassing van die reëls van uitleg dat, in die Wet op Belastingadministrasie, die wetgewer by implikasie die konsep “regsprofessionele privilegie” breër geformuleer het as in die gemenereg. Daarom, in hierdie konteks, is die konsep nie be
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2

Gouws, J. J., and R. Van Eeeden. "The structured-objective rorschach test (sort) occupational profile for state accountants." SA Journal of Industrial Psychology 22, no. 2 (1996). http://dx.doi.org/10.4102/sajip.v22i2.605.

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The objective of this study was to provide an occupational profile of performance on the Structured-Objective Rorschach Test (SORT) by state accountants for use in guidance, election and placement of personnel. The sample comprised accountants and auditors from the financial sections in various state institutions who were selected for the Senior Financial Management Course at the University of Stellenbosch. As all participants were considered successful in their occupation and no significant differences were found between the profiles of various age and year groups, the SORT profile obtained f
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3

Rajeswaran, Lakshmi, and Valerie J. Ehlers. "Audits of emergency trolleys’ contents in selected hospitals in Botswana." Health SA Gesondheid 17, no. 1 (2012). http://dx.doi.org/10.4102/hsag.v17i1.621.

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Cardiac arrest is a life-threatening emergency situation. The outcome depends on timely and effective cardio-pulmonary resuscitation (CPR). Successful CPR attempts in hospitals require well-equipped emergency trolleys and properly functioning equipment, as well as staff members skilled in performing CPR. The study aimed to determine whether the emergency trolleys in Botswana’s hospitals’ wards or units met the expected standards. The contents of the emergency trolleys in 20 wards or units of two referral government hospitals in Botswana were audited by using a standardised checklist. No hospit
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Dissertations / Theses on the topic "Ouditeur"

1

Nortje, Abraham Hendrik. "Kredietversekering in die meubelhandel en die funksie van die onafhanklike ouditeur." Diss., 1992. http://hdl.handle.net/10500/15665.

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Text in Afrikaans<br>Professionele etiek word nie altyd in ag geneem met besigheidsbesluite nie. Die vordering van kredietversekeringspremies is waarskynlik 'n voorbeeld daarvan. Die uitneem van kredietversekering is dikwels 'n voorwaarde vir die verlening van krediet deur sommige meubelhandelaars. Geweldige finansiele voordele wat voortspruit uit kredietversekeringskemas lei tot uitbuiting van die publiek deur sekere meubelhandelaars. Die verskillende kredietversekeringskemas wat in die meubelhandel toegepas word, voldoen nie aan die vereistes van die Woekerwet, 1968, en die Versekeringswet
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2

Venter, Anna Catharina. "Aankooprisikobestuur met spesifieke fokus op die identifisering en voorkoming van bedrog : `n raamwerk vir die risikobestuurder en interne ouditeur." Diss., 2005. http://hdl.handle.net/10500/1560.

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The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise risk management concept. The purpose of the study is to set a procurement fraud risk management process in place which will serve as a comprehensive framework for the enterprise risk manager as well as the internal auditor to limit the enterprise's exposure to procurement fraud risks as far as possible. The study firstly focus on the analysis of the steps within the procur
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3

Pretorius, Jacobus Petrus Steyn. "Die funksie van die eksterne ouditeur in die veranderende ouditsituasie meegebring deur die elektronieseverwerking van handelsdata met spesiale verwysing na die indeling van interne beheerpunte." Thesis, 2014. http://hdl.handle.net/10210/12171.

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4

"Aanspreeklikheid van maatskappy-ouditeure teenoor derdes op grond van wanvoorstelling in die finansiële state." Thesis, 2015. http://hdl.handle.net/10210/14146.

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5

Theron, Hans Jacob. "Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika." Thesis, 2004. http://hdl.handle.net/10500/24158.

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The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to d
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6

Theron, Hans Jacob. "Didaktiese riglyne vir die afstandsonderrig van ouditkunde as deel van die professionele opleiding van rekenmeesters en ouditeure." Diss., 1996. http://hdl.handle.net/10500/16192.

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Text in Afrikaans<br>Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer kan word. Sodanige riglyne kan dien as rigtingwysers vir die verdere ontwikkeling van geskikte afstandsonderrigstrategiee. Ten aanvang is die leerinhoud van die ouditkunde vakgebied ontleed en afgebaken. Daarna is 'n didakties-gefundeerde onderrigmodel beskryf en op die ouditkunde vakinhoud, afstandsleerders en dosente toegepas. Hieruit is rig
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7

Jaffer, Faeeza Farouk. "Auditor's assessment of a company's "tone at the top"." Diss., 2018. http://hdl.handle.net/10500/25517.

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Abstract in English, Afrikaans and Sepedi<br>The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial s
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Books on the topic "Ouditeur"

1

Auditor-General, South Africa Office of the. Verslag van die Ouditeur-Generaal oor die Uitvoerende Oorgangsraad vir 1993-94 en 1994-95 =: Report of the Auditor-General on the Transitional Executive Council for 1994-94 and 1994-95. Staatsdrukker, 1995.

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2

South Africa. Office of the Auditor-General. Bygewerkte spesiale verslag van die Ouditeur-Generaal oor die finansiële aangeleenthede van die Munisipaliteit van Ladybrand =: Updated special report of the Auditor-General on the financial affairs of the Municipality of Ladybrand. Staatsdrukker, 1993.

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3

Inventaris van die argief van die Ouditeur-Generaal, 1858-1902. Staatsargiefdiens, 1991.

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4

Spesiale verslag van die ouditeur-generaal oor uitstaande finansiële stateen onafgehandelde ouditverslae. Printed and obtainable from the Govt. Printer, 1995.

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5

Spesiale verslag van die Ouditeur-Generaal oor die onafhanklike deskundige evaluering van die ekonomiese lewensvatbaarheid van die Mossgas-projek. Gedruk deur en verkrygbaar by die Staatsdrukker, 1993.

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6

Africa, South. Bygewerkte spesiale verslag van die Ouditeur-Generaal oor die finansiele aangeleenthede van die Munisipaliteit van Ladybrand =: Updated special report ... affairs of the Municipality of Ladybrand. Staatsdrukker, 1993.

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7

South Africa. Office of the Auditor-General., ed. Special report of the Auditor-General concerning delayed reports and undisposed of matters =: Spesiale verslag van die Ouditeur-Generaal oor agterstallige verslae en onafgehandelde aangeleenthede. Govt. Printer, 1992.

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8

South Africa. Office of the Auditor-General., ed. Spesiale verslag van die Ouditeur-Generaal oor sentrale rekenaardienste in die sentrale owerheid =: Special report of the Auditor-General concerning central computer services in the central government. Staatsdrukker, 1993.

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9

South Africa. Office of the Auditor-General., ed. Special report of the Auditor-General concerning the independent evaluation of the Mossgas project =: Spesiale verslag van die Ouditeur-Generaal oor die onafhanklike evaluering van die Mossgas-projek. Republic of South Africa, Govt. Printer, 1991.

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10

Special report of the Auditor-General on the findings arising from a performance audit of the acquisition and utilisation of consultancy services in the public sector =: Spesiale verslag van die Ouditeur-Generaal oor die bevindings voortspruitend uit ʼn prestatieoudit oor die verkryging en benutting van konsultantdienste in die openbare sektor. Printed and obtainable from the Government Printer, 1996.

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