Joanne Bourne | Akateeminen Kirjakauppa

The tutorial questions in this book cover the auditing syllabi as prescribed by The South African Institute of Chartered Accountants (Part 1 of the Qualifying Examination) and the Independent Regulatory Board for Auditors (Public Practice Examination - 'Part 2' - Audit Specialisation). The hundreds of questions comprise various topics and are graded into three categories according to their level of difficulty in line with the South African accounting profession's definition of levels of knowledge: B - Basic (Level 1: Knowledge and Comprehension); I - Intermediate (Level 2: Application); and, A - Advanced (Level 3: Integration). The sequence of questions in each section runs from basic through intermediate to advanced. Topics covered in the book include: the auditing profession and the auditor; the audit process - planning and risk assessment; systems and controls; audit evidence and audit procedures; evaluating, concluding and reporting; legal aspects; and, corporate governance. This seventh edition has been updated in accordance with new syllabi.