Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession. Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching. The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs, poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)

The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' failure to issue the appropriate audit opinion on the going concern assumption The hypotheses of this study are tested by examining professional auditing standards and secondary data on the going concern assumption conducting an empirical study of listed industrial compames whose listings were terminated because of financial failure This study provides evidence that auditors in South Africa fail to Issue the appropriate audit opinion on the going concern assumption advances specific reasons for this failure / Auditing / M. Comm. (Auditing)

Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between 49 disclosed audit committee effectiveness variables based on King III Code recommended practices and the external audit opinion expressed in South African central government departments. Descriptive statistics highlighted variances in 14 variables across 93 departments. Categorical principal component analysis categorised the 14 variables into four factor variables and hypotheses. Multivariate ordinal logistic regression tested the hypotheses. Results suggest that disclosure of a higher number of variables was generally associated with a clean audit report, while the association between a higher number of disclosures regarding audit committee structure and profile variables and a clean audit report was significant. Improvements to National Treasury’s disclosure templates and review of departmental managers’ disclosures about audit committees in annual reports are recommended. / Gevalle van korporatiewe beheer mislukking laat vrae by belanghebbers ontstaan waarom ouditkomitees versuim om hul oorsigrol doeltreffend te vervul. Die doel van hierdie studie was om te bepaal watter verband daar bestaan tussen 49 vasgestelde ouditkomiteedoeltreffendheidsveranderlikes vervat in die aanbevole praktyke volgens die King III-kode en die eksterne ouditmening wat in sentrale staatsdepartemente in Suid-Afrika uitgepreek is. Beskrywende statistiek het variasies in 14 veranderlikes oor 93 departemente uitgewys. Kategoriesebeginsel-komponentontleding het die 14 veranderlikes in vier faktorveranderlikes en hipoteses gekategoriseer. Meerveranderlike ordinale logistieke regressie het die hipoteses getoets. Resultate toon dat openbaarmaking van ʼn groter getal veranderlikes oor die algemeen verband hou met ʼn skoon ouditverslag; en die verband tussen ʼn groter getal openbaarmakings betreffende ouditkomiteestruktuur- en profielveranderlikes en ʼn skoon ouditverslag was beduidend. Verbeteringe aan Nasionale Tesourie se openbaarmakingstemplet en nasiening van departementele bestuurders se openbaarmakings rakende ouditkomitees in jaarverslae word aanbeveel. / Go palelwa ga ditshepedišo tšeo di latelwago go laola khamphani go dirile gore bengdithoto ba ipotšiše dipotšišo tše di nyakago ditlhalošo tša gore gobaneng dikomiti tša tlhakišo di šitwa go kgatha tema ya tšona ya bodiredi ka bokgoni. Maikemišetšo a thutelo ye e be e le go šupa tswalano gare ga mabaka ao a ka fetogago a go tliša katlego a 49 ao a utollotšwego a komiti ya tlhakišo go ya ka ditlwaelo tše di šišintšwego tša King III Code le maikutlo a tlhakišo ya ka ntle ao a filwego ke dikgoro tša mmušo wa gare tša Afrika Borwa. Dipalopalo tšeo di fago tlhalošo ya popego ya datha di bontšhitše phetogo go mabaka ao a ka fetogago a 14 ka go dikgoro tše 93. Tshekatsheko ya karolo ye kgolo ya tlhopho e hlophile mabaka ao a ka fetogago a 14 go ya ka mabaka ao a ka fetogago le ditlhalošo tše di šišintšwego tše nne. Mokgwa wa tshekatsheko ya go fetogafetoga ga didatha go ya ka tatelano goba kgetho o dirišitšwe go leka ditlhalošo tše di šišintšwego. Dipoelo di šišintše gore kutollo ya palo ya godingwna ya mabaka ao a ka fetogago ka kakaretšo e tswalane le maikutlo a tlhakišo ao a se nago bosodi, gomme tswalano gare ga palo ya godingwana ya dikutollo tša mabaka ao a ka fetogago a popego ya komiti ya tlhakišo le profaele le maikutlo ao a se nago bosodi e bile bohlokwa. Dikaonafatšo go mokgwatshepedišo wa kutollo wa Polokelo ya Bosetšhaba le tekolo ya dikutollo tša bolaodi ka ga dikomiti tša tlhakišo ka go dipego tša ngwaga ka ngwaga di a eletšwa / Centre for Accounting Studies / M. Phil. (Accounting Sciences)