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24 NQF credits at level 8

Fourth year status, whole year course, workshops and lectures throughout the year, 1 double period tutorial per week.

Course convener: M Harber

Entrance requirements: See Rules for admission to PGDA.

Course outline:

The course builds on knowledge and skills gained in CFIS (ACC2018S) and Corporate Governance II (ACC3022H) but often at a more advanced and integrated level. Topics include:

Auditing Perspective:

Stages of the audit process, Planning, Tests of controls, Substantive audit procedures, Evaluating and concluding and Audit reporting.

Management Perspective:

Corporate Governance – King IV Report on Governance in South Africa, Directors’ responsibilities, Auditors’ responsibilities, Stakeholder communication, The role of internal audit, Audit committees, Professional and Business ethics, Systems aspect – Advanced systems environments, information system controls, Information security, Evaluation of controls.

Legislation/Ethics:

Interpretation and application of the Companies Act, the Auditing Profession Act and the Accounting Profession’s Code of Professional Conduct.

DP requirements:

See PGDA requirements for DP.

Assessment:

Tests and mid-year examination : 40%

Final examination : 60%.

Last updated : 10 Apr 2017





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