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n Professional Accountant - Audit or independent review : does it add value or is it just compliance?

Volume 2009 Number 1
  • ISSN : 1680-7537

Abstract

The current hot topics in the South African accounting - and auditing profession relates to the form and content of financial reporting standards that should be applicable to private companies, and the form and function of the "independent review" as alternative to the audit report for certain private companies. While the profession is in the process of reviewing the accounting requirements that should be applicable to private companies, there is a simultaneous need to address the necessity and place of the audit of private companies in South Africa, specifically regarding the cost-benefit ratio of these audits and the scope of the independent review as proposed in the companies bill.

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/content/account/09/1/EJC16914
2009-09-01
2019-09-22

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