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
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/24158 |
| Date | 06 1900 |
| Creators | Theron, Hans Jacob |
| Contributors | Vorster, H.J.S., Barnard, J.J. |
| Source Sets | South African National ETD Portal |
| Language | Afrikaans |
| Detected Language | English |
| Type | Thesis |
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