Synopsis
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.
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About the Author
G. Puttick is the head of the department of accounting at the University of Cape Town, where he has taught auditing for more than 30 years. He has served as a member of the Auditing Standards Committee of the South African Institute of Chartered Accountants (SAICA) and as an executive committee member of the South African Accounting Academics Association. S.D. van Esch has served as a member of the Auditing Standards Committee of SAICA since 1994, and the Audit and Assurance Standards Board of the Public Accountants' and Auditors' Board (PAAB) since its inception. S.P. Kana is joint deputy CEO and head of Africa Audit and Assurance of PricewaterhouseCoopers Inc. He has served as Chairperson of the Auditing Standards Committee of SAICA and the Audit and Assurance Standards Board of the PAAB since its inception. He has also served for several years as the South African Representative to the International Auditing Practices Committee and its successor, the International Audit and Assurance Board.
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The Principles and Practice of Auditing
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South Africa: Juta & Co Ltd, 2003
ISBN 10: 0702156914
ISBN 13: 9780702156915
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