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The concept of the auditor's in dependence in South Africa : a conceptual and practical approach

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dc.contributor.author Jordan TM en
dc.date.accessioned 2016-09-22T11:50:36Z
dc.date.available 2016-09-22T11:50:36Z
dc.date.created 1978 en
dc.date.submitted 1981 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/136716
dc.description.abstract Explores the psychological analysis, philosophical derivation and legal recognition of the concept of independence. The meaning, types and variables of audit independence are then expounded. The attempts made by the legislature and the South African Institute of Chartered Accountants to preserve the independence are then expounded. The attempts made by the legislature and the South African Institute of Chartered Accountants to preserve the independence of auditors are surveyed. Against these attempts, certain developments in the commercial sphere which have a bearing on the auditor's independence are discussed critically. It is postulated that management advisory services pose the greatest single threat to the preservation of this concept. Innovations like audit committees, peer reviews, rotation of auditors, the audit court and the State Auditing Board which are put forward by academics and other interested parties as a means of combating these threats are evaluated. Concludes that independence can only be maintained if all extra-audit relationships are discontinued or, alternatively but less conceptually defensible, if they are clearly disclosed in the auditor's report. en
dc.language English en
dc.subject Accounting en
dc.subject Auditing en
dc.title The concept of the auditor's in dependence in South Africa : a conceptual and practical approach en
dc.type Masters degree en
dc.description.degree MCompt en


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