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 reporti ng 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.

Auditing Fundamentals in a South African Context is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum.

Features:

• Learning outcomes serve as a guide to the content.
• News articles demonstrate the relevance, practical application, and real-life nature of the concepts in the chapter. They also build a broader understanding and awareness of the dynamic business environment.
• Source documents provide examples of actual company records and documents, financial statements and reports, letters, working papers and other documents issuing from the running case study.
• These documents assist students to visualise and understand the purpose within the audit process, and to understand how principles are applied in practice.
• Explanations of key terms assist readers to comprehend technical terminology clearly, and to understand the material effectively.
• End-of-chapter questions enable readers to test their understanding of key concepts throughout the text.

Ethics for Accountants and Auditors 4e offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text introduces various ethical dilemmas, and the combination of theoretical and practical guidance equips students and practitioners with the tools to deal with these issues in practice.

The book covers the curriculum on applied ethics as outlined in the SA Institute of Chartered Accountants (SAICA) education requirements for the Qualifying Examination (revised in 2005). The book is therefore aimed at B Comm (Accounting) students who will be examined in the CA board exam on the practice of ethics in addition to being a concise guide to the legal and ethical rules for accountants. The book is written by accountants, auditors, and philosophers for accountants and auditors and as such offers high-level coverage of basic philosophies on ethics as well as in-depth coverage of related legislation/codes of conduct within the accounting profession. Many chapters begin with a short case study (set in the South African context) to introduce the principles to be discussed in the rest of the chapter; continual reference is then made throughout the rest of each chapter to the short opening case study. The new edition is updated with new, vibrant case studies.