Thesis (doctoral)--Hamburg, Universiẗat, 2005. Zugl.: Hamburg, Universiẗat, Diss., 2005. / Includes bibliographical references (p. 303-318).

Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan gebruikers geopenbaar word. Die volgende fasette is bespreek: (1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening waarin wetsvoorskriftelikheid beklemtoon is. (2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid op finansiele verslagdoening. (3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele verslagdoening in Suid-Afrika. Soos in die Verenigde Koninkryk, die VSA en Australie, het wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele state aansienlik verbeter maar daar bestaan tekortkominge in Suid-Afrika, wat aangespreek moet word. Om onafhanklike en volgehoue navorsing te verseker, behoort 'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking voortdurend aan die nuutste omgewingsontwikkelinge kan voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig om basiese ontledingsverhoudings te openbaar vir sinvolle belegg ingsbesluitneming. / This research was undertaken to show whether regulation as an environmental factor of financial reporting can provide useful information for making decisions. The following aspects were discussed: (1) A theoretical framework for financial reporting emphasizing accounting regulation. (2) A review of the historical and current influence of regulation on financial reporting. (3) Regulation as an environmental factor of financial reporting in South Africa. As in the United Kingdom, the USA and Australia, regulation of accounting in South Africa has improved the usefulness of financial reporting to a great extent, but there are still shortcomings in South Africa that require attention. To ensure independent and continuous research, it is recommended that a task force be appointed to enable financial disclosure to cope with the latest environmental developments. The South African law should also force companies to disclose basic analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)

Esta pesquisa propõe-se a investigar como a linguagem pode ser usada na transposição didática dos conceitos de sistema de gestão, auditoria, evidência, requisito, conformidade, não conformidade, ação corretiva/preventiva e eficácia, integrantes da norma NBR ISO 19011:2012 – Diretrizes para auditoria de sistemas de gestão, para o material a ser utilizado no curso de formação de auditores de sistema de gestão (SG). Para atingir o objetivo proposto, apresentam-se: as concepções de conhecimento, educação, aprendizagem e linguagem, com base em Morin, Vygotsky, Pozo, Ausubel, Abbagnano e Saussure; o processo de formação de conceitos científicos, fundamentado em Vygotsky e Ausubel; a estrutura linguísticodiscursiva de uma definição, segundo Garcia, Azevedo e Rowell; e as etapas de um processo de transposição didática, com base em Chevallard e Alvarez. O resultado da pesquisa é a formulação de propostas de definição dos conceitos de auditoria de SG. Nesse sentido, para cada conceito, foram realizadas: (a) uma análise da estrutura linguísitico-discursiva de sua definição na referida norma; e (b) uma proposta de definição que possa constituir-se em material a ser utilizado no curso de formação de auditores internos de sistema de gestão, a fim de contribuir para uma transposição didática mais adequada e eficaz a esse processo. / Submitted by Ana Guimarães Pereira (agpereir@ucs.br) on 2015-06-11T17:49:17Z No. of bitstreams: 1 Dissertacao Florencia del Carmen Nieto.pdf: 1318607 bytes, checksum: 309aa741ef759ddb79bf13972158055b (MD5) / Made available in DSpace on 2015-06-11T17:49:17Z (GMT). No. of bitstreams: 1 Dissertacao Florencia del Carmen Nieto.pdf: 1318607 bytes, checksum: 309aa741ef759ddb79bf13972158055b (MD5) / This research aims to investigate how language can be used in the didactic transposition of the concepts of management system, audit, evidence, requirement, conformity, non-conformity, corrective/preventive action and effectiveness, which are part of the ISO 19011: 2012 standard – Guidelines for auditing management systems, material to be used in the course for auditors of management system. To achieve this objective, we present: the conceptions of knowledge, education, learning and language , based on Morin, Vygotsky, Pozo, Ausubel, Abbagnano and Saussure; the process of the formation of scientific concepts, grounded in Ausubel and Vygotsky; the linguistic/discursive structure of a definition, according to Garcia, Azevedo and Rowell; and the stages of a process of didactic transposition , based on Chevallard and Alvarez. The result is the creation of proposals to define the concepts of auditing in management system. In this regard, for each concept, we executed: (a) an analysis of the linguistic- discursive structure, based on the referred standards; and (b) a proposal for a definition yet to become material to be used in the course for internal auditors of management system, in order to contribute to a more appropriate and effective didactic transposition in this process.

Esta pesquisa propõe-se a investigar como a linguagem pode ser usada na transposição didática dos conceitos de sistema de gestão, auditoria, evidência, requisito, conformidade, não conformidade, ação corretiva/preventiva e eficácia, integrantes da norma NBR ISO 19011:2012 – Diretrizes para auditoria de sistemas de gestão, para o material a ser utilizado no curso de formação de auditores de sistema de gestão (SG). Para atingir o objetivo proposto, apresentam-se: as concepções de conhecimento, educação, aprendizagem e linguagem, com base em Morin, Vygotsky, Pozo, Ausubel, Abbagnano e Saussure; o processo de formação de conceitos científicos, fundamentado em Vygotsky e Ausubel; a estrutura linguísticodiscursiva de uma definição, segundo Garcia, Azevedo e Rowell; e as etapas de um processo de transposição didática, com base em Chevallard e Alvarez. O resultado da pesquisa é a formulação de propostas de definição dos conceitos de auditoria de SG. Nesse sentido, para cada conceito, foram realizadas: (a) uma análise da estrutura linguísitico-discursiva de sua definição na referida norma; e (b) uma proposta de definição que possa constituir-se em material a ser utilizado no curso de formação de auditores internos de sistema de gestão, a fim de contribuir para uma transposição didática mais adequada e eficaz a esse processo. / This research aims to investigate how language can be used in the didactic transposition of the concepts of management system, audit, evidence, requirement, conformity, non-conformity, corrective/preventive action and effectiveness, which are part of the ISO 19011: 2012 standard – Guidelines for auditing management systems, material to be used in the course for auditors of management system. To achieve this objective, we present: the conceptions of knowledge, education, learning and language , based on Morin, Vygotsky, Pozo, Ausubel, Abbagnano and Saussure; the process of the formation of scientific concepts, grounded in Ausubel and Vygotsky; the linguistic/discursive structure of a definition, according to Garcia, Azevedo and Rowell; and the stages of a process of didactic transposition , based on Chevallard and Alvarez. The result is the creation of proposals to define the concepts of auditing in management system. In this regard, for each concept, we executed: (a) an analysis of the linguistic- discursive structure, based on the referred standards; and (b) a proposal for a definition yet to become material to be used in the course for internal auditors of management system, in order to contribute to a more appropriate and effective didactic transposition in this process.

M.Comm. / The purpose of this dissertation is to determine the role and responsibility of the auditor in assessing the going concern status of South African companies implementing buybacks. The provisions of current legislation in this regard, including the Companies Act and the JSE Listing Requirements will be discussed and the question of whether the current status of the auditor's involvement in the buyback process is sufficient will be explored. Furthermore, since no specific requirement regarding the going concern assessment with regard to buybacks is placed on the auditor in terms of the Companies Act or the JSE Listing Requirements, the responsibility of the auditor with regard to the going concern concept within the scope of a normal statutory audit will be explored. A workable guideline will be developed to assist the auditor in assessing the impact of a buyback on the company's ability to continue as a going concern and consideration will be given to the process that the auditor should follow in reaching a conclusion on whether a buyback raises a material uncertainty surrounding the company's ability to continue as a going concern. However, before the issue of the auditor's responsibility with regard to the going concern concept in relation to share buybacks can be addressed, it is necessary to obtain an understanding of the legislation, financial, accounting and taxation implications of buybacks. These factors will be addressed in this study before the auditor's involvement in the buyback process is evaluated.

M.Com. (Computer Auditing) / Please refer to full text to view abstract

Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the audit including: (i) qualitative aspects of estimates; (ii) uncorrected misstatements; and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the external auditor when dealing with the issues described above (Knapp 1987; DeZoort and Salterio 2001; DeZoort et al. 2003b; DeZoort et al. 2003a). However, these studies do not address how behavioral factors such as a relationship between the external auditors and audit committee members can affect a member’s stance on a proposed audit adjustment. The purpose of this study is to investigate the effect that the relationship between audit committee members and external auditors has on a member’s recommendation for proposed audit adjustments during a management dispute with the external auditor (i.e., whether they side with the external auditors or management). Specifically, this experiment examines the effects of relationships and the mediating effect of external auditor tenure on an audit committee member's judgments through the application of several social cognitive theories: (i) attachment theory; (ii) social judgment theory; (iii) and internal working models. Results indicate that external auditor/audit committee member relationships and auditor tenure significantly influence an audit committee member’s decision making when faced with an auditor/management dispute. Also, auditor tenure (long) does not negatively affect audit quality.

This research was undertaken to test the effects of conservatism on the decisions made by auditors. The evaluation of the research results provided by the two psychological tests indicated that, when measured on the construct of resistance to change, auditors as a group are essentially heterogeneous and slightly conservative. However, the auditors' test scores on the construct of aversion to risk reflected a homogeneous group who were distinctly conservative. Based on these results, this research seems to indicate that the firm effect is more important in auditors' decision making than personal characteristics except, perhaps, in the area of compliance testing decisions. If this is indeed the case, it could be said that the different audit philosophies held by the public accounting firms and instilled in their auditors may be the prime cause of the substantial differences that have been continuously found in auditor judgments.

No description available.

No description available.