M.Comm. / The main purpose or primary objective of this study is to develop an audit approach model by analysing the changes in management practices since the start of the development of the basic modern audit approach. These changes in management practice will challenge the basic assumptions in the present audit approach. Finally, the changed basic assumptions will form the building blocks of the new audit approach model. The secondary purpose is to place the principles of control as it is expected of management, into perspective against those prevalent 30 years ago. study the external audit product in terms of input and deliverables. open the debate between business and external auditors on the "control expectancy gap".
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:2679 |
| Date | 17 August 2012 |
| Creators | Cornelissen, Arnold |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Thesis |
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