Aue1601 Study guides, Study notes & Summaries

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AUE1601 SUMMARISED NOTES P a g e | 1 Topic 2: Interpretation, purpose, application and formation of a company Study unit 2.1 Related and interrelated persons, and control (Sec 2) and Subsidiary relationships (Sec 3)  Consanguinity: blood relationship o First degree: children (incl. adopted) and parents o Second degree: brother, sister, grandparents, grandchildren – there is at least one generation between you and a person related to you in the second degree  Affinity: due to v...

• An individual related to juristic person: o Individual directly/indirectly controls juristic person • A juristic person related to another juristic person: o Either of them directly or indirectly controls the other or the business or the other, or o Either is a subsidiary of the other, or o A person directly or indirectly controls each of them or the business of each of them From revision slides: Relationship between individual and juristic person (company) • Individual holds maj...

Topic 2: Interpretation, purpose, application and formation of a company Study unit 2.1 Related and interrelated persons, and control (Sec 2) and Subsidiary relationships (Sec 3)  Consanguinity: blood relationship o First degree: children (incl. adopted) and parents o Second degree: brother, sister, grandparents, grandchildren – there is at least one generation between you and a person related to you in the second degree  Affinity: due to valid marriage o First degree: husband an...

Comprehensive summary of key examinable sections in the Companies Act and Auditing Professions Act.

Detailed easy to understand auditing summary regarding materiality. Includes theory, calculation, examples and past paper questions.

Legal aspects in Accountancy AUE1601 OBJECTIVE The aim of this module is to enable learners to gain insight into aspects of the Companies Act 71 of 2008, as amended by the Companies Amendment Act 3 of 2011, the Companies Regulations, 2011, Close Corporations Act 69 of 1984, as amended, and other legislation of importance to accountants. THE COMPANIES ACT Questions in the examination will require application of knowledge. The majority of the marks will be awarded for the application of kn...

AUE1601 AUE1601 QUESTIONS AND ANSWERS WITH SHORT SUMMARY 2021 AUE1601 QUESTIONS AND ANSWERS WITH SHORT SUMMARY 2021