Auditing Fundamentals in a South African Context

Auditing Fundamentals in a South African Context

Author: Pieter von Wielligh

Publisher: Oxford University Press, USA

Published: 2020-03

Total Pages: 0

ISBN-13: 9780190749040

DOWNLOAD EBOOK

Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.


Taxpayers' Rights and Obligations

Taxpayers' Rights and Obligations

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8

Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center

Published: 1990

Total Pages: 120

ISBN-13:

DOWNLOAD EBOOK

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.


Risk-Based Tax Audits

Risk-Based Tax Audits

Author: Munawer Sultan Khwaja

Publisher: World Bank Publications

Published: 2011-06-08

Total Pages: 157

ISBN-13: 0821387545

DOWNLOAD EBOOK

"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.