Audit vs. independent review

被引：0
|
作者：
Odendaal, E. M. [1 ]
de Jager, H. [2 ]
机构：
[1] Univ South Africa, Dept Auditing, Pretoria, South Africa
[2] Univ Pretoria, Dept Auditing, Pretoria, South Africa
来源：
SOUTHERN AFRICAN JOURNAL OF ACCOUNTABILITY AND AUDITING RESEARCH-SAJAAR | 2010年 / 10卷 / 01期
关键词：
Independent review; Companies Act No 71 of 2008; ISRE2400; assurance engagement; moderate assurance; limited assurance; inquiry; analytical procedures; professional judgement; negative opinion;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
One of the provisions in the Companies Act of 2008 which is particularly significant to the auditing profession in South Africa is the introduction of the "independent review of financial statements of certain non-public interest companies" as an alternative to the conventional audit of financial statements which is required for public and public interest companies. However, no regulations have yet been provided regarding the manner, form and procedures for the conduct of an independent review, nor have the professional qualifications of persons who may conduct such reviews yet been defined. This study is a background study and analysis in order to provide a better understanding of this alternative to an audit of a company's annual financial statements. The outcome of the research could be instrumental in the development of relevant regulations for the independent review of company financial statements in South Africa.
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页码：33 / 43
页数：11
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