Text in Afrikaans / Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer kan word. Sodanige riglyne kan dien as rigtingwysers vir die verdere ontwikkeling van geskikte afstandsonderrigstrategiee. Ten aanvang is die leerinhoud van die ouditkunde vakgebied ontleed en afgebaken. Daarna is 'n didakties-gefundeerde onderrigmodel beskryf en op die ouditkunde vakinhoud, afstandsleerders en dosente toegepas. Hieruit is riglyne geformuleer wat gevolg kan word vir die wetenskaplike beplanning, uitvoering en evaluering van ouditkunde afstandsonderrig. Uit 'n evaluering van die huidige afstandsonderrigstrategiee vir ouditkunde aan Unisa het dit gebly~ dat sekere leemtes bestaan. Ten slotte is daar op grond van die didaktiese riglyne voorstelle gemaak om hierdie leemtes te oorbrug en is verskeie onderwerpe vir verdere navorsing ook geidentifiseer. / The aim of this study was to formulate didactic guidelines according to which the distance teaching of auditing, as part-discipline in the training of accountants and auditors, can be p 1 an ned, imp 1 emented and continually evaluated. These didactic guidelines can serve as guidelines for the further development of suitable distance education strategies. First, the auditing syllabus was analysed and delineated. Next, a didactically founded instructional model was described and applied to the subject matter of auditing, distance students and tutors. From this, guidelines were formulated which can be followed to scientifically plan, implement and evaluate the distance teaching of auditing. An evaluation of the existing distance teaching strategies for auditing at Unisa indicated that certain shortcomings exist. Finally, recommendations based upon the didactic guidelines were made to overcome the shortcomings. identified. / Auditing / M. Com. (Auditing)

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. / Auditing / D.Com

Text in Afrikaans / Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer kan word. Sodanige riglyne kan dien as rigtingwysers vir die verdere ontwikkeling van geskikte afstandsonderrigstrategiee. Ten aanvang is die leerinhoud van die ouditkunde vakgebied ontleed en afgebaken. Daarna is 'n didakties-gefundeerde onderrigmodel beskryf en op die ouditkunde vakinhoud, afstandsleerders en dosente toegepas. Hieruit is riglyne geformuleer wat gevolg kan word vir die wetenskaplike beplanning, uitvoering en evaluering van ouditkunde afstandsonderrig. Uit 'n evaluering van die huidige afstandsonderrigstrategiee vir ouditkunde aan Unisa het dit gebly~ dat sekere leemtes bestaan. Ten slotte is daar op grond van die didaktiese riglyne voorstelle gemaak om hierdie leemtes te oorbrug en is verskeie onderwerpe vir verdere navorsing ook geidentifiseer. / The aim of this study was to formulate didactic guidelines according to which the distance teaching of auditing, as part-discipline in the training of accountants and auditors, can be p 1 an ned, imp 1 emented and continually evaluated. These didactic guidelines can serve as guidelines for the further development of suitable distance education strategies. First, the auditing syllabus was analysed and delineated. Next, a didactically founded instructional model was described and applied to the subject matter of auditing, distance students and tutors. From this, guidelines were formulated which can be followed to scientifically plan, implement and evaluate the distance teaching of auditing. An evaluation of the existing distance teaching strategies for auditing at Unisa indicated that certain shortcomings exist. Finally, recommendations based upon the didactic guidelines were made to overcome the shortcomings. identified. / Auditing / M. Com. (Auditing)