AUE4862/102/0/2023
NAU4862/102/0/2023
ZAU4862/102/0/2023
Tutorial letter 102/0/2023
APPLIED AUDITING
AUE4862/NAU4862/ZAU4862
Year Module
Department of Financial Governance
IMPORTANT INFORMATION:
This tutorial letter contains important information
about your module.
HJB
, 2
AUE4862/102
NAU4862/102
ZAU4862/102
INDEX Page
Due date 3
Lecturers and contact details 3
Prescribed method of study 4
Suggested working programme 5
Understanding the Icons 6
How the topics of this tutorial letter relate to the audit process 7
Study unit 1 The Code of Professional Conduct, By-laws and Rules Regarding
Improper Conduct 8
2 The Auditing Profession Act (APA) of the Independent Regulatory
Board for Auditors (IRBA) 30
3 The auditor's responsibilities relating to fraud in an audit 35
4 The King IV Report on Corporate Governance in South Africa 37
5 Companies Act no 71 of 2008 52
Self-assessment questions 86
Self-assessment solutions 108
HJB
, 3
AUE4862/102
NAU4862/102
ZAU4862/102
DUE DATE
TEST 1 ON TUTORIAL LETTER 102: 14 March 2023
Please note that the test date is provisional and you should refer to the myUnisa platform for any
changes to the study programme.
LECTURERS AND CONTACT DETAILS
Personnel E-mail address
Lecturers
Ms R van Beek (Course leader)
Mr Z Abrahams
Ms M Ditaole
Ms L Grebe
Mr N Hoosen
Mr W Kriel
Ms J Kritzinger
Mr T Matsimela
Mr B Ncemane
Dr A Terblanche
The Department of Financial Governance has a helpdesk for postgraduate students. You may direct
all queries, except those of a purely administrative nature, to the helpdesk, either by e-mail or
telephonically between 08:00 and 16:00, Mondays to Fridays.
E-mail
Telephone 012 429 4032
HJB
, 4
AUE4862/102
NAU4862/102
ZAU4862/102
PRESCRIBED METHOD OF STUDY
1. By this time, you should be familiar with the relevant chapters in your prescribed textbook as
well as all the related theory, which will be covered in study units 1 to 5. Refer to the prescribed
material if you are unfamiliar with any of the principles contained in the questions.
2. Read the theory and interpretation(s) covered in the study units.
3. Answer the questions in this tutorial letter and make sure you understand the principles
contained in the questions.
4. Consider whether you have achieved the specific outcomes of each study unit.
5. After completing of all the study units, attempt the self-assessment questions to test whether
you have mastered the contents of this tutorial letter.
6. Should you need any help with understanding different principles covered in the study material,
please contact one of your lecturers urgently.
SOMETHING TO NOTE
Unisa signed the United Nations Global Compact (UNGC) which aims “to mobilise a
global movement of sustainable companies and stakeholders to create the world that
we want”. The UNGC prescribes ten principles that companies and stakeholder should
adopt in their business activities. You can visit the website for more information:
https://www.unglobalcompact.org
Please visit the “Discussion Forum” to engage with fellow students on the UNGC and
discuss which of the principles are relevant to auditors.
HJB
NAU4862/102/0/2023
ZAU4862/102/0/2023
Tutorial letter 102/0/2023
APPLIED AUDITING
AUE4862/NAU4862/ZAU4862
Year Module
Department of Financial Governance
IMPORTANT INFORMATION:
This tutorial letter contains important information
about your module.
HJB
, 2
AUE4862/102
NAU4862/102
ZAU4862/102
INDEX Page
Due date 3
Lecturers and contact details 3
Prescribed method of study 4
Suggested working programme 5
Understanding the Icons 6
How the topics of this tutorial letter relate to the audit process 7
Study unit 1 The Code of Professional Conduct, By-laws and Rules Regarding
Improper Conduct 8
2 The Auditing Profession Act (APA) of the Independent Regulatory
Board for Auditors (IRBA) 30
3 The auditor's responsibilities relating to fraud in an audit 35
4 The King IV Report on Corporate Governance in South Africa 37
5 Companies Act no 71 of 2008 52
Self-assessment questions 86
Self-assessment solutions 108
HJB
, 3
AUE4862/102
NAU4862/102
ZAU4862/102
DUE DATE
TEST 1 ON TUTORIAL LETTER 102: 14 March 2023
Please note that the test date is provisional and you should refer to the myUnisa platform for any
changes to the study programme.
LECTURERS AND CONTACT DETAILS
Personnel E-mail address
Lecturers
Ms R van Beek (Course leader)
Mr Z Abrahams
Ms M Ditaole
Ms L Grebe
Mr N Hoosen
Mr W Kriel
Ms J Kritzinger
Mr T Matsimela
Mr B Ncemane
Dr A Terblanche
The Department of Financial Governance has a helpdesk for postgraduate students. You may direct
all queries, except those of a purely administrative nature, to the helpdesk, either by e-mail or
telephonically between 08:00 and 16:00, Mondays to Fridays.
Telephone 012 429 4032
HJB
, 4
AUE4862/102
NAU4862/102
ZAU4862/102
PRESCRIBED METHOD OF STUDY
1. By this time, you should be familiar with the relevant chapters in your prescribed textbook as
well as all the related theory, which will be covered in study units 1 to 5. Refer to the prescribed
material if you are unfamiliar with any of the principles contained in the questions.
2. Read the theory and interpretation(s) covered in the study units.
3. Answer the questions in this tutorial letter and make sure you understand the principles
contained in the questions.
4. Consider whether you have achieved the specific outcomes of each study unit.
5. After completing of all the study units, attempt the self-assessment questions to test whether
you have mastered the contents of this tutorial letter.
6. Should you need any help with understanding different principles covered in the study material,
please contact one of your lecturers urgently.
SOMETHING TO NOTE
Unisa signed the United Nations Global Compact (UNGC) which aims “to mobilise a
global movement of sustainable companies and stakeholders to create the world that
we want”. The UNGC prescribes ten principles that companies and stakeholder should
adopt in their business activities. You can visit the website for more information:
https://www.unglobalcompact.org
Please visit the “Discussion Forum” to engage with fellow students on the UNGC and
discuss which of the principles are relevant to auditors.
HJB
