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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

The relationship between disclosed audit committee effectiveness variables and the external audit opinion expressed in South African Central government departments

Manamela, Dipakiso Clara 02 1900 (has links)
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)
2

Auditor's assessment of a company's "tone at the top" / Ouditeurs se assessering van 'n maatskappy se "karakter aan die hoof" / Tekolo ya ‘boikgafo le boetapele bja taolo" ya khamphani

Jaffer, Faeeza Farouk 11 1900 (has links)
Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)

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