Category: Audit

Introduction Ethics is a system of moral norms for individual or any social or professional group. The term ‘Medical ethics’ is known for a very long time and the role of an auditor could be easily compared with the role of a doctor. Only with a difference that auditor’s beneficial effect is not aimed for…

Auditing is the process of locating and verifying information, evaluating it to predetermined criteria, and creating an audit report. According to (Marx, et al., 2011), In South Africa, the auditing profession evolved in tandem with the growth of corporate law and governance procedures. The auditing profession is an impartial, independent assurance and advising activity that…