In this textbook, the audit process followed during the execution of an internal audit engagement is explained, after which it is practically demonstrated by applying it to the various business cycles.

Guide to Business Law in South Africa, seventh edition, offers a concise, clear and applied explanation of the principles of business law in South Africa.

This seventh edition is revised and updated to reflect the extensive common law, legislative and constitutional developments that have occurred during the recent period. Offering numerous examples and case law discussions, the text clearly explains the legal principles that are relevant within the various commercial law subject areas.

An extensive, diverse bank of assessment, application and presentation resources is available to support teaching and learning.

In modern society, almost everything we do is intimately connected to information creation, retrieval, processing or management, and the internet is at the heart of this growing information society or knowledge economy.

Technology has a real impact on people’s rights, and laws have become increasingly significant, whether in the enforcement of copyright law regarding the downloading of MP3-formatted songs through file sharing technologies or in the application of the general principles of contract law to online contracts. Cyberlaw@SA IV: the law of the internet in South Africa is therefore directed at advancing the principles of digital jurisprudence.

Comprehensively updated, the fourth edition of Cyberlaw@SA IV: the law of the internet in South Africa covers a wide range of topics and areas of discussion in the field of cyberlaw, from protection of domain names and personal information to identity theft and privacy. This edition provides in-depth discussions of e-taxation, protection of data, cybercrime laws, copyright law, consumer law and the processing of e-evidence and its value in civil and criminal proceedings.

Financial Accounting: The Question Book accompanies the sixth edition of Financial Accounting: An introduction.

The Question Book is aimed at first-year students of financial accounting at universities and universities of technology and is suitable for CA stream as well as non-CA stream students.

English
The second edition of this bilingual Criminal Procedure Casebook provides the reader with excerpts of judgments that illustrate the most important aspects and underlying principles of South African criminal procedure. It also contains a section on international and transnational criminal matters. This edition includes new topics such as the accused’s capacity to understand proceedings (mental illness and criminal matters), undue delays in criminal matters and child justice.

A summary of the facts and important issues precedes each case excerpt. The excerpts are followed by a critical note evaluating and explaining the relevance and importance of the judgment. The method employed by the authors in their selection of cases reflects a principled approach to the subject. All introductory and explanatory notes are in English and Afrikaans, and Afrikaans judgments are followed by an English translation.

This book will be of invaluable assistance in the study of the dynamic field of criminal procedure. It can be used as a companion to the Criminal Procedure Handbook twelfth ed by Joubert (editor) et al.

Afrikaans
Die tweede uitgawe van die Strafprosesreg Vonnisbundel verskaf aan die gebruiker uittreksels uit hofbeslissings wat die belangrikste aspekte van en beginsels onderliggend aan die Suid-Afrikaanse strafprosesreg illustreer. Dit bevat ook ‘n afdeling wat internasionale en transnasionale strafregtelike aangeleenthede aanraak. Hierdie tweede uitgawe bevat nuwe onderwerpe wat insluit: die beskuldigde se vermoë om verrigtinge te begryp (geestesongesteldheid en strafregtelike toerekenbaarheid), onbehoorlike vertragings in strafregtelike verrigtinge en kinderstrafproses.

Elke uittreksel word voorafgegaan deur ‘n opsomming (in Engels en Afrikaans) van die feite en belangrike kwessies. Die uittreksels word gevolg deur ‘n kritiese aantekening (weereens in Engels en Afrikaans) waarin die belang van die uitspraak oorweeg en verduidelik word. Uitsprake in Afrikaans word gevolg deur ‘n Engelse vertaling. Die skrywers se keuse van uitsprake weerspieël ‘n beginselmatige benadering tot die onderwerp.

Die boek sal nuttig wees by die bestudering van die dinamiese gebied van die strafprosesreg. Dit kan saam met die Strafprosesreghandboek twaalfde uitgawe deur Joubert (redakteur) et al gebruik word.

Real security law is where property law and credit law meet to regulate the rights that creditors have to property belonging to their debtors – either as agreed upon between the parties or as imposed by the law. Security rights facilitate affordable borrowing, investment in property and industry, and thus the promise of economic prosperity. Secured lenders are also empowered with stronger rights than other creditors and with more beneficial debt enforcement options. In our ever-changing economic and social context, a sophisticated system of law is necessary to maintain a fine balance between the rights of debtors, creditors, third parties and the general public – especially when things go wrong. Financial crises, rising consumer over-indebtedness and the fight against homelessness are but some important considerations that challenge this area of law.

Real Security Law covers all of the conventional forms of real security, such as the mortgage of land, the pledge of movables, general and special notarial bonds, security cessions, the landlord’s tacit hypothec and rights of retention. It also includes security mechanisms imposed by statutes, for example municipal charges, embargo powers, the instalment-agreement hypothec and statutory pledges.

The aim of this volume is to describe and analyse the current state of real security law in South Africa, starting with our common law foundation but with a particular focus on developments inspired by the Bill of Rights and other statutory and socio-economic changes in society. Therefore, the most recent developments in constitutional, statutory and case law are incorporated, and the aim is to strike a balance between legal theory, constitutional imperatives, commercial realities and the needs of practice.

This book has been compiled specifically to assist students at tertiary institutions in South Africa with their studies in auditing.

Financial Accounting: Group statements is a financial accounting textbook covering the topic area 'Group statements' which is an integral part of the syllabus at second and third year. 'Group statements' refers to the consolidated financial statements of a holding or parent company as well as its subsidiaries and provides information on the overall financial standing of the group of companies. The book takes a principles-based approach to financial accounting as it explains the 'why' as well as the 'how to' of preparing group statements. Financial Accounting: Group statements features the following: - Activity boxes that help students to acquire core pervasive skills - Short examples in the text that illustrate practical application of the principles discussed - Graded questions, divided into basic, intermediate and advanced for each chapter The book is beneficial to second- and third-year Financial Accounting students of BCom degrees at universities, and to National Diploma in Accounting students at universities of technology.

Mineral Law: Principles and Policies in Perspective provides a unique look at the context of current mineral law. It examines the system introduced by the Mineral and Petroleum Resources Act 28 of 2002 by juxtaposing it with preceding generations of mineral law. It deals with the regulatory and proprietary aspects of mineral law, the constitutionality of the transitional provisions introducing the new mineral law order, its continuity with former generations of mineral law.

This book meets the need of scholars and practitioners for an accessible text that provides a broader view of the origins, roles and functions of current legislation on mineral resources.

Content:

• Foundations of Mineral Law
• Piecemeal Regulation in the Colonial and Union Eras (ca 1860 to 1964)
• Regulation of Mineral Resources from 1964 to 1991: ‘Conferral’
• The ‘Custodianship’ Model (Regulation in Mineral Law since 2004)
• Implications of the Systemic Change in Mineral Law
• Lessons from the Past for the Present
• Figures Outlining the Key Mineral Events in South Africa
• Maps Showing Mineral Deposit Areas in South Africa both Past and Present

McKenzie's law of building and engineering contracts and arbitration is an essential reference for those connected with the construction industry. It is the leading reference work dealing with South African contract law relating specifically to engineering and building contracts.

This is the first book to explain the law applicable to the updated Joint Building Contracts Committee (JBCC) Principle Building Agreement (6th edition, 2014) and the Engineering General Conditions of Contract for Construction Works (2nd edition, 2010), which are both annexed to the book and extensively cross-referenced to assist the reader. The book also cross-references the relevant clauses of the FIDIC Contract Agreement (1999). Disputes arising out of building contracts are often referred to arbitration for solution.

This work therefore deals with the effect of the Arbitration Act 42 of 1965 and the Association of Arbitrators Standard Procedure Rules, which are also reproduced as annexures in the book.

Most planning degrees at South African universities include a compulsory course in planning law. This is usually the first time that planning students encounter law as a discipline. Planning students therefore need to familiarise themselves with sources such as the Constitution, legislation and court decisions. The Planning Law Casebook seeks to assist students in this regard. Understanding how to use, interpret and apply case law is perhaps the most difficult aspect of planning law.

Part I of the Planning Law Casebook describes the different parts of a typical court case. Part II briefly explains how the Casebook should be used. Part III contains discussions and analyses of 18 key planning law cases, which reflect the different components of current planning law. Part IV is a glossary in which the relevant legal concepts and terminology are defined. Part V includes extracts from applicable legislation. Part VI provides examples of typical planning documents, such as a deed of transfer, a notice of the removal of a restrictive condition or rezoning, and a part of a schedule to a town planning scheme indicating one of the zoning categories.

Now in its 9th edition, Financial Management is the leading text on the theory and application of corporate finance in southern Africa.

Set against the backdrop of recent developments in financial markets, instruments and financial theory, the text refers to real-world applications and financial decisions by South African companies.

This edition of Cession for Students is an update with some new cases added and a more user-friendly format. The book is a useful tool for both students and practitioners in mastering this complicated subject.

Cession for Students is divided into three sections: the substantive law of cession, case study questions and a short introduction to the drafting of cession documents. The first section is for examination purposes, the second to test insight and practical knowledge and the third serves as a practical aid.

Contents Include:

• Substantive law of cession
• Questions and answers
• Case studies
• Examples of drafting cession documents

Now part of the Juta’s Property Law Library series, the third edition provides a comprehensive discussion of the core aspects of South African planning law.

The second edition, Planning Law (2012), reflected more of the new constitutional dispensation that brought with it not only a focus on values and equity, but also the development of an entirely new vision and structure for planning in the three spheres of government. It introduced some basic principles, addressed the apartheid roots of planning law in South Africa and gave detailed attention to the core of planning law.

Since the publication of the second edition, planning law has received increasing attention and the constitutional, legislative and jurisprudential framework has undergone significant contextual development. Evolving constitutional insights are providing a better perspective on the content of planning law and the impact of planning frameworks and decisions on government, in its three spheres, as well as owners and neighbours.

The Constitutional Court has, to a large extent, clarified the different planning competences and how these are allocated to each of the spheres of government. The enactment of the Spatial Planning and Land Use Management Act 16 of 2013 (SPLUMA) has paved the way for the discipline to develop considerably and to be more integrated. The resultant effect on planning law has been immense and has necessitated this new edition that has been reworked and updated in its entirety. Since planning law is multi-faceted, the book also deals with related administrative, environmental, local government and informal settlement issues. All the relevant legal principles and legislative provisions are amplified by discussions of applicable court decisions.

Now in its 8th edition, Finance for Executives provides a comprehensive overview of the financial practice professionals at executive level are likely to encounter. With its clear and accessible writing style, the text underpins theory with numerous real-world examples from a range of international companies explaining financial management in a modern business environment.

In this 8th edition, the authors reiterate their belief that managers should manage their firm’s resources ethically with the objective of increasing their firm’s value with a new chapter on sustainability and corporate finance.

Law of Damages Through the Cases is a compilation of authoritative judgments and legislative provisions illustrating the basic principles of the law of damages. It is intended to provide students and practitioners with easy access to important authorities in the field of damages.

The extracts from selected judgments have been arranged systematically and provided with summaries, marginal notes and cross-references. Since this casebook is intended to complement Law of Damages, the notes contain cross-references to the discussion and evaluation of the relevant principles in the latter work. There are also references to other academic comment as well as to case law.

Key Features:

• A working companion to Law of Damages, by the same authors
• Easy access to important authorities in the field of damages

From 1 May 2011 company law in South Africa was dramatically altered: the 1973 Act which had governed companies for the life-times of most business people and lawyers in South Africa was replaced by the Companies Act of 2008, as amended in March 2011.

A new era of company law dawned, and with it a host of new concepts, rights, remedies, obligations, procedures and sanctions were introduced. These fundamentally affect the way that every business operates and the advice and practice of every lawyer, accountant or other professional adviser.

This title, the first to cover the new Act and the new regulations, provides the hand-holding, the insight, and the understanding that business and their advisers require in order not to be wrong-footed by the new regime.

Few professions are free of the need to understand accounting, least of all the legal profession. Legal finance is a category all on its own, because attorneys are expected to keep trust accounts for most of their clients, deal with conveyancing and understand the issues around shared accounts, whether at corporate or domestic level.

Legal Accounting deals with the fundamentals of accounting, such as debits and credits and how income statements and balance sheets are created. The book also takes you through the transfer journal, bank reconciliations, VAT, correspondent accounts, accounting in conveyancing matters, legislation applying to attorneys’ accounting and partners’ capital accounts. Easy-to-understand examples clearly explain the principles involved.

Business Transactions Law, now in its ninth edition, addresses fundamental questions about business transactions: When is a transaction recognised as binding at law? If a transaction is binding, what is its legal effect? Are there any circumstances in which a party is excused from carrying out his side of a transaction? What legal redress does a party have if his opposite number fails without excuse to do what he has promised in terms of the transaction? Apart from this redress, are there any other legal means available to a party to ensure that he receives what he has been promised by the other party? Finally, what is the position if a party, due to financial difficulties, is unable to carry out or complete his side of the transaction?

The objective, as with previous editions, is to meet the needs of students and others taking their first steps in the complex field of business transactions law. The aim is also to cover a significant part of the syllabus recommended by the South African Institute of Chartered Accountants.

New legislation and case law are included in the ninth edition. The chapters on Interpretation and Credit Agreements have been re-written and other chapters have been revised wherever necessary to reflect legislative changes or developments in the case law.

The ninth edition of Business Transactions Law has approximately 200 new case summaries.