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1	The auditing implications of the going concern assumption underlying the preparation of financial statements De Villiers, Susanna Salomina 06 1900 (has links) 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) Audit opinion Audit procedures Auditing Auditor's judgment Business failure Financial distress Going concern assumption Going concern problems Going concern qualification 657.480968 Going concern (Accounting) Auditor's reports -- South Africa Financial statements -- South Africa
2	The auditing implications of the going concern assumption underlying the preparation of financial statements De Villiers, Susanna Salomina 06 1900 (has links) 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) Audit opinion Audit procedures Auditing Auditor's judgment Business failure Financial distress Going concern assumption Going concern problems Going concern qualification 657.480968 Going concern (Accounting) Auditor's reports -- South Africa Financial statements -- South Africa
3	The significance of Auditor-General in the control of public funds in local government with specific reference to Mopani District Municipality Maake, Mapula Reginah 09 1900 (has links) MPM / Oliver Tambo Institute of Governance and Policy Studies / The aim of the study investigates the significance of Auditor General in the control of public funds in local government with specific reference to Mopani District Municipality in order to make recommendations that can assist in improving the control of public funds. The research identifies and assesses weaknesses in how Mopani District Municipality has been controlling its public funds by analyzing the Auditor General reports for the past three financial years and its implications to service delivery. The research further assesses the role played by Auditor General in influencing the internal financial control of the municipality and in auditing the performance of the municipality since in other municipalities money is paid to contractors for services not rendered. The study provides academic input into public administration, specifically in the area of improving service delivery performance, control and financial performance management in municipalities. The study could contribute to the establishment of effective ways of monitoring the control of public funds by municipalities. / NRF Basic municipal services Governance Councillor Executive Mayor Participant -observation Ward Committees Participant Public participation Performance Municipal Council or Council Monitoring Informal settlement Integrated Development Plan (IDP) 657.4520968259 Investments -- South Africa -- Limpopo Local finance -- Accounting Municipal finance -- Accounting Auditing -- South Africa -- Limpopo

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