This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.

The questions in this book are grouped according to the various topics covering the different stages of the audit process.

To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.

Hiedie handboek is gebaseer op die opvoedkundige vereistes van die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters vir toelating tot ATB (Aanvanlike Toets van Bevoegdheid (of in Engels “Initial Test of Competence” (ITC)) van die Kwalifi­serende Eksamen van die SAIGR. Dit bevat wysigings aan standpunte en wetgewing tot en met Junie 2018.

’n Blik op die binnekring van die Krugersdorp-kultus

“Daar was bloedspatsels oor die koffietafel, die banke en die banke se kussings. Peter en Joan was oortrek van steekwonde in hul rûe, nekke en agterkoppe. Nicholas het sy pa en ma gesigte na onder in ’n bloedbad op die mat in die sitkamer gekry. Hulle het hul hek en huis vir hul moordenaars oopgemaak, want hulle het ’n afspraak met hulle gehad.”

Elf wrede moorde oor ’n tydperk van vier jaar ruk die gemeenskap van Krugersdorp en haal landwyd nuusopskrifte. Eindelik word al hierdie moorde verbind met Cecilia Steyn en haar kultusgroep, Electus per Deus (uitverkies deur God). Lede van die groep aanbid die grond waarop Cecilia loop en sal selfs vir haar moord pleeg.

Die moordenaars is slim, gewone mense – ’n onderwyseres, ’n finansiële makelaar, ’n kind wat tussen die moorde deur steeds ses onderskeidings in matriek behaal en boonop keuring kry om medies te gaan studeer. Hul slagoffers het bloot ’n sake- afspraak nagekom, min wetend dat dít ’n afspraak met die dood was.

Wie is Cecilia Steyn? Hoe kan een mens vyf ander manipuleer om moord te pleeg en namens haar in die hof te lieg? Watter rol het Satanisme gespeel? Hoe ontduik onervare misdadigers die polisie vir so lank?

Jana Marx beantwoord dié en ander vrae in ’n waremisdaad-verhaal wat gelei het tot een van die opspraakwekkendste moordsake in die land se geskiedenis.

Met behulp van onderhoude uit diegene in die binnekring, hofgetuienis en polisiedossiere oor ’n tydperk van vier jaar poog Marx om die publiek se vrae te antwoord en ’n blik te gee op die binnewerkinge van só ’n kultus.

Lloyd’s of London aptly refers to insurance as “the protection of the few, by the many”, with its purpose being to restore the insured to the position that existed immediately prior to the incident that led to a loss, damage or liability. Insurance uses the pooling concept to provide cover against financial losses by collecting premiums, investing some of the funds and using the pool of money to pay out claims, simultaneously covering operating expenses and ensuring sustainability by creating reserves and adding value to the insurance company. Fundamentals of insurance is a concise yet comprehensive introduction to insurance, specifically for South African circumstances.

Fundamentals of insurance highlights the need for commercial and personal insurance by explaining the financial objectives of firms and individuals, the role of financial statements and financial analysis, the valuation of assets and how risk management and insurance are related. It details how insurance business needs to be conducted, the procedures for handling claims, as well as the fundamental aspects of personal and commercial insurance. It provides a comprehensive framework and guidelines, with self-assessment questions at the end of each chapter, and prepares aspiring insurers for the entry level of the insurance industry.

Fundamentals of insurance is aimed at insurance students as well as organisations and institutions in the insurance field.

The goal of investment management is to achieve the investor's required rate of return by putting assets to their most productive use. The return should compensate the investor for the time during which the funds are committed, the expected rate of inflation and the uncertainty of the future financial benefits anticipated from the investment. Investment management is a concise, yet comprehensive introduction to investment analysis and portfolio management, specifically in the South African context. Investment management provides a broad framework and a thorough network of guidelines for the investment management student. It focuses on investment in financial assets such as shares and bonds, and explains both fundamental and technical analysis. It investigates portfolio management and how derivative instruments such as futures, options and swaps may be used for this purpose. A chapter is devoted to the foreign exchange market and its management, and a new chapter dealing with the governance of investment management has been added. With self-assessment questions at the end of each chapter, it prepares undergraduates for postgraduate study and is written with the Chartered Financial Analyst (CFA (R) ) Level I learning outcomes in mind. Investment management is aimed at undergraduate investment management students. Johan Marx (editor) is a professor in financial and investment management at the University of South Africa (Unisa). He is the author of five financial management publications, and has presented and published numerous articles. He has a keen interest in financial markets. Johan de Beer lectured at Unisa before joining the University of Pretoria as a senior lecturer in investments and derivatives. He has since immigrated to Canada. He is a CFA charter holder and completed his MCom on the topic of single stock futures. His particular field of interest is derivatives and technical analysis. Raphael Mpofu is a professor and the deputy executive dean of the College of Economic and Management Sciences at Unisa. His research interests include financing small businesses and personal investments in emerging market economies. Henry Mynhardt is head of the School of Business and Economics at Southern Business School (SBS). He has vast experience in securities trading and has a keen interest in fixed interest securities as well as corporate governance, risk and compliance management.

’n Spieel is ’n vreemde ding, want in ’n spieel leef ’n koue leuen; alles is andersom, verkeerdom en plat. Regs is links en links is regs. ’n Spieel lieg, dink hy, want jy kan jouself nie regtig sien nie, nes mens jouself nie kan kielie nie. Tensy jy natuurlik ’n soort aap is, dan kan jy jouself kielie. En lag. Maar Dolf Eksteen lag nie. Daar’s min rede die laaste tyd om te wil lag. Joe Minnie se lewe raak verweef met die van een van die rykste besigheidsmanne in die land. Sy opdrag is om Dolf Eksteen met sy lewe te bewaak. Dolf se weelderige bestaan word versuur deur bedelbriewe, afpersboodskappe en doodsdreigemente, en die beeldskone Belinda Eksteen, ’n opkomende vermaaklikheidster, is soos ’n emosionele en finansiele tikkende tydbom aan sy sy. Met ’n rolverdeling wat ’n deursnit van die Suid-Afrikaanse gemeenskap bied – die onaantasbares, die onderdruktes, die onderduimses – word Spieelbeeld ’n intense en meesleurende, psigologiese karakterstudie wat nog vir lank by die leser sal spook. ’n Wereldklas spanningsverhaal waartydens die leser die speurder is.

DISCOVER THE WORK THAT LAUNCHED REVOLUTIONS AROUND THE WORLD Although it was published in 1848, The Communist Manifesto is as controversial and provocative as ever. Its stirring and poetic language helped spread Marx and Engels' socialist message far and wide, unleashing a century of political revolution. In an age of great inequality, the Manifesto's message of an exploited and suffering working class that must rise up and claim the means of production and wealth continues to resonate. This deluxe edition features an insightful introduction from Tom Butler-Bowdon which explains how the text came to be written, and why it remains popular.

Betty the Yeti can’t help but stand out from the rest of her friends. She’s a yeti, after all! What can Betty do when her size and bright white fur make it hard to play hide-and-seek? Part of the Betty the Yeti early chapter book series, in which Betty the Yeti adjusts to life in her new city home - making friends, going to school, trying new food and learning new games. Packed with humour and subtle social and emotional learning, Betty the Yeti shows readers it's okay to stand out and be different, while also staying true to yourself!

Betty and her family of yetis have just moved to their new home. Betty has never lived around humans before. When friendly neighbours bring the Yetis dinner, Betty eats spaghetti for the first time and it's nothing like she expected! Will Betty adjust to a new neighbourhood, new foods and new friends? Part of the Betty the Yeti early chapter book series, in which Betty the Yeti adjusts to life in her new city home - making friends, going to school, trying new food and learning new games. Packed with humour and subtle social and emotional learning, Betty the Yeti shows readers it's okay to stand out and be different, while also staying true to yourself!

It’s hard being a yeti at a school full of humans. What happens when Betty gets stuck in her desk? What’s a yeti to do during break time? Betty finds out what makes her different is what makes her wonderful! Part of the Betty the Yeti early chapter book series, in which Betty the Yeti adjusts to life in her new city home - making friends, going to school, trying new food and learning new games. Packed with humour and subtle social and emotional learning, Betty the Yeti shows readers it's okay to stand out and be different, while also staying true to yourself!

An essential companion to help students master one of the most important areas of their Religious Studies course in Philosophy: knowing the key thinkers. - Provides an overview of each thinker's life and their ideas, with key dates, social context and why they are important. - Helps students understand the thinkers' main arguments and how they justified their approach to philosophy, allowing students to evaluate the theories them for themselves. - Exam guidance section in each chapter provides a focus for revision and includes advice on how different types of questions could be tackled. - Encourages students to explore each area of scholarly knowledge required by the specification, from grasping key ideas to knowing how to best criticise a thinker's approach. - Puts ideas and theories into contemporary contexts to help students build their evaluation skills. - Timeline displaying an overview of the key dates for each thinker in relation to world events.

This essential Research Handbook provides a comprehensive and critical assessment of the global governance instruments related to business and human rights from an interdisciplinary perspective. Contributions from a diverse range of leading international scholars offer an overview of the existing literature and rapidly-evolving research discipline, as well as identifying key trends and outlining an ambitious future research agenda. The Research Handbook first examines governance initiatives that operate across economic sectors, discussing both public and private initiatives at state, regional and international levels that seek to develop, implement and enforce rules with regard to the impacts of transnational business activities on human rights. Chapters then investigate particular economic sectors - including textiles, electronics, agro-chemical, construction, and finance - to assess the ways in which different initiatives attempt to mitigate risks and address business-related human rights abuses. Scholars of law, regulatory governance, global governance, management, human rights and social sciences who are interested in gaining a deeper understanding of the emerging business and human rights regime will find this Research Handbook a crucial read. It will also prove a useful and thorough introduction for students, scholars and practitioners new to the field of business and human rights.

Build the confidence, knowledge and skills your students need to succeed in OCR GCSE Religious Studies. This time-saving, write-in workbook can be used flexibly for classwork or homework, throughout the course or for revision and exam practice. - Improve understanding through a range of activities that enable students to review, reinforce and apply their knowledge across each component of the course - Prepare for assessment with exam-style questions to help students practice and perfect their technique - Encourage independent study and progression with the answers available online This workbook covers: Beliefs and teachings & Practices - Christianity - Islam Religion, philosophy and ethics in the modern world from a religious perspective - Relationships and families - The existence of God, gods and the ultimate reality - Religion, peace and conflict - Dialogue between religious and non-religious beliefs and attitudes

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.