oa Meditari : Research Journal of the School of Accounting Sciences - South African auditors' policies, practices and perceptions with regard to internet reporting

Volume 12, Issue 2
  • ISSN : 1022-2529



This paper examines international pronouncements on the audit function and Internet financial reporting and assesses whether the practices and policies reflected in these pronouncements are followed by the auditors of top South African companies. As a secondary objective, this study also attempted to determine how South African auditors perceive the influence that Internet reporting may have on the auditing profession in future.

The analysis shows that many of the procedures required of auditors and Internet reporting have already been defined by international standardsetting bodies, but that the audit firms which responded to the questionnaire in this study do not yet have well-established policies and practices regarding Internet reporting.
There is still some uncertainty regarding Internet financial reporting in the responding audit firms, as was reflected in their perceptions of the future of Internet financial reporting and its impact on the audit function. The responding audit firms were reluctant to expand their responsibilities with regard to Internet financial reporting.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error