Auditing and Assurance: Graded Questions provides a practical, applied and engaging question book to support students throughout the undergraduate level of the Auditing curriculum. The question content effectively tests all concepts from introductory through to advanced level, and provides step-by-step guidance to support skills development and to assist readers to develop effective exam question techniques and approaches. An innovative approach and 'real-world' focus engages readers to apply their knowledge to motivating and realistic scenarios which are linked to current events, whilst ensuring that skills and knowledge are thoroughly tested through comprehensive questions that are sufficiently challenging. The question levels within each area of the curriculum are varied and structured to ensure that students acquire broad understanding, effective integration of knowledge, and a thorough mastery of exam technique.
Andre P Hamel (UWC) served as academic representative on SAICA auditing standards committee and is a ABASA and SAAA member. Rolien Kunz (UP) is a member of South African Accounting Association (SAAA) and of the South African Institute of Chartered Accountants. Cornelie Crous (UFS) is a lecturer at the Centre for Accounting at the University of the Free State. She received her B.Acc Hons in 2001 and qualified as a Chartered Accountant in 2005 after completing her articles at PricewaterhouseCoopers Inc. She received the senior award for the best achievement in Teaching and Learning in the Economic and Management Sciences Faculty of the University of the Free State for the 2010 academic year. Jana Lambrecht (UFS) is a lecturer at the Centre for Accounting at the University of the Free State. She received her B.Compt degree at the University of the Free State in 1998 and her B.Compt.Hons at the University of South Africa in 1999.
1 Introduction ; 2 Ethical responsibilities ; 3 Legal responsibilities ; 4 Basic concepts of governance and internal controls ; 5 Introduction to Information Technology ; 6 Revenue and receipt cycle ; 7 Purchases and payments cycle ; 8 Production and inventory cycle ; 9 Human resources cycle ; 10 Investment and financing cycle ; 11 Overview of the audit process ; 12 Pre-engagement and planning activities ; 13 Audit procedures ; 14 Completion of the audit ; 15 Independent Review