Dynamic Auditing - A Student Edition
This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA. It contains changes to statements a
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This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA. It contains changes to statements and legislation up to June 2018.
Table of contents
Chapter 1 - The auditing profession in South Africa
Chapter 2 - Corporate governance €“ Background; King IV Report and internal control
Chapter 3 - Professional and ethical responsibilities
Chapter 4 - Statutory Matters: Important Companies Act and Close Corporations Act requirementse
Chapter 5 - The audit process and audit practice matters
Chapter 6 - Responsibility in respect of fraud and errors, communication, auditor's liability and the consideration of laws and regulations
Chapter 7 - Audit evidence
Chapter 8 - Engagement and planning activities
Chapter 9 - Auditing in an information technology environment (computerised information systems)
Chapter 10 - Specific information technology systems
Chapter 11 - Audit sampling and other relevant testing methods
Chapter 12 - The auditor and internal control
Chapter 13 - Substantive procedures
Chapter 14 - Completion of the audit
Chapter 15 - Management consulting services, special audit investigations, assurance engagements other than audits or reviews of historical financial information, integrated sustainability reporting and internal audit
Chapter 16 - Reporting
Chapter 17 - Auditing derivative financial instruments