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The pricing of audit services in South Africa : an analytical study
Bibliography: pages 189-203.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2016
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| _version_ | 1867613338930774016 |
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| access_status_str | Open Access |
| author | Msibi, Derrick Thembinkosi Vusumuzi |
| author2 | Everingham, Geoff |
| author_browse | Everingham, Geoff Msibi, Derrick Thembinkosi Vusumuzi |
| author_facet | Everingham, Geoff Msibi, Derrick Thembinkosi Vusumuzi |
| author_sort | Msibi, Derrick Thembinkosi Vusumuzi |
| collection | Thesis |
| description | Bibliography: pages 189-203. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/17469 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:33.896Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/17469 The pricing of audit services in South Africa : an analytical study Msibi, Derrick Thembinkosi Vusumuzi Everingham, Geoff Auditing Bibliography: pages 189-203. The pricing of audit services is a complex function of many variables. Prior research has proposed various approaches and models to identify some of these factors. This paper provides a description of one such model. Studies based on this model, or modifications of it, have been performed in Australia, Canada, Hong Kong, India, Ireland, Malaysia, New Zealand, Singapore, the United Kingdom and the United States of America. This thesis reports the findings of a similar study of 104 companies over the period 1991- 1992 conducted in South Africa. The analysis indicates that there is an approximately linear relationship between audit fee and a company's total assets or sales. In addition, management advisory services, number of reports in addition to those required by the Companies' Act, the level of inventory and. debtors in relation to total assets and audit delay, are significant determinants of audit fees. Unlike overseas studies, audit firm size, auditor specialisation, the number of consolidated subsidiaries and audit risk as measured by gearing, liquidity and profitability do not affect the level of audit fees. Whilst the influence of auditee size and complexity have been found to be the most consistent predictors of audit fees, there is an apparent lack of consistency in other variables. These findings are largely consistent with international research and indicate a growing influence of the internationalisation of auditing practice. 2016-03-04T16:42:29Z 2016-03-04T16:42:29Z 1995 Master Thesis Masters MCom http://hdl.handle.net/11427/17469 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Auditing Msibi, Derrick Thembinkosi Vusumuzi The pricing of audit services in South Africa : an analytical study |
| thesis_degree_str | Master's |
| title | The pricing of audit services in South Africa : an analytical study |
| title_full | The pricing of audit services in South Africa : an analytical study |
| title_fullStr | The pricing of audit services in South Africa : an analytical study |
| title_full_unstemmed | The pricing of audit services in South Africa : an analytical study |
| title_short | The pricing of audit services in South Africa : an analytical study |
| title_sort | pricing of audit services in south africa an analytical study |
| topic | Auditing |
| url | http://hdl.handle.net/11427/17469 |
| work_keys_str_mv | AT msibiderrickthembinkosivusumuzi thepricingofauditservicesinsouthafricaananalyticalstudy AT msibiderrickthembinkosivusumuzi pricingofauditservicesinsouthafricaananalyticalstudy |