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AFW3941 - South African auditing B

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Mr Kiaan van den Berg


South Africa First semester 2007 (Day)


A review of the audit process from planning to the completion of the audit, including the going concern concept and subsequent events. Sampling. Risks, internal controls, audit procedures, both control and substantive tests performed on the following business cycles: receipts and revenue, payments and expenditure, production and conversion, cash transactions and the investment cycle.


The learning objectives of this unit are to:


Assignment (2000 words), 10%; Mid-semester test 20%; Examination (3 hours): 70%

Contact hours

One 2-hour lecture and one 1-hour tutorial