The aim of this publication is to show students and practising internal and external auditors how economy, efficiency and effectiveness apply to performance auditing. It is difficult to explain the complexities of performance auditing to newcomers in the field in a way that makes sense the first time round. There is little practical, step-by-step guidance on the topic available in South Africa at present. This is an odd situation, especially when one considers that the revised estimate for government expenditure for the 2003/2004 financial year was R331 685 billion and the estimate for the 2004/2005 financial year is R368 904 billion. Performance auditing can play a vital role in ensuring that taxpayers' money is well spent when it comes to the principles of economy, efficiency and effectiveness. One reason for the lack of published practical guidance on the topic is that no two audits are identical, so it is difficult to set out rules that can be applied again and again. Each performance audit will have a different focus area, and each focus area will require different criteria to be tested. For this reason, the publication emphasises those elements that are relevant to all performance audits and that can be applied easily and successfully. The guidance given here takes the form of a step-by-step approach to performance auditing and is intended to empower new performance auditors and team leaders alike.

The Fourth Edition ofIntroduction to Cosmology provides a concise, authoritative study of cosmology at an introductory level. Starting from elementary principles and the early history of cosmology, the text carefully guides the student on to curved spacetimes, special and general relativity, gravitational lensing, the thermal history of the Universe, and cosmological models, including extended gravity models, black holes and Hawking's recent conjectures on the not-so-black holes. Introduction to Cosmology, Fourth Edition includes: * New theoretical approaches and in-depth material on observational astrophysics and expanded sections on astrophysical phenomena * Illustrations throughout and comprehensive references with problems at the end of each chapter and a rich index at the end of the book * Latest observational results from WMAP9, ACT, and Planck, and all cosmological parameters have been brought up to date. This text is invaluable for undergraduate students in physics and astrophysics taking a first course in cosmology. Extensively revised, this latest edition extends the chapter on cosmic inflation to the recent schism on eternal inflation and multiverses. Dark matter is discussed on galaxy and cluster scales, and dark matter candidates are presented, some requiring a five-dimensional universe and several representing various types of exotica. In the context of cosmic structures the cold dark matter paradigm is described. Dark energy models include the cosmological constant, quintessence and other single field models, f(R) models and models requiring extra dimensions.