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The role and liability of auditors in corporate disclosures and reporting : a legal analysis
Thesis (LLD (Mercantile Law))--University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2022
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| _version_ | 1867613665537032192 |
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| access_status_str | Open Access |
| author2 | Botha, Monray Marsellus |
| author_browse | Botha, Monray Marsellus |
| author_facet | Botha, Monray Marsellus |
| collection | Thesis |
| dc_rights_str_mv | © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (LLD (Mercantile Law))--University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/87155 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:45.647Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/87155 The role and liability of auditors in corporate disclosures and reporting : a legal analysis Botha, Monray Marsellus werner.schoeman@ul.ac.za Schoeman, Werner Auditors Corporate Accounting reports Companies Act 71 of 2008 Auditing Profession Act 26 of 2005 Financial statements UCTD Thesis (LLD (Mercantile Law))--University of Pretoria, 2021. This thesis examines the role of auditors in mandated corporate accounting reports and disclosures and corporate voluntary sustainability disclosure and reporting, as regulated by the Companies Act 71 of 2008 and the Auditing Profession Act 26 of 2005. Local and international developments in corporate disclosures and reporting affect the role and liability of auditors, due to an increased emphasis on the significance of good governance in the private and public sectors, especially in relation to administration, management and decision-making. The growing tendency among large companies to include corporate responsibility information in their annual financial reports accentuates the increasingly imperative future role of auditors to maintain and ensure good corporate governance practices. Scandals committed by auditors in particular, which resulted in the collapse of companies and a threat to stakeholder and public interests, have raised concerns about the effectiveness of control by South African bodies over its members. Despite the current discourse on the legal liability of auditors for auditing the financial statements of companies, the legal liability for auditing voluntary sustainability reporting must still be established. Pressure from various partakers to legislate corporate social responsibility provisions in order to meritoriously move away from the uncertainties associated with voluntarily sustainability reporting, combined with the trend among companies to include corporate responsibility information in their obligatory annual financial disclosure and reporting reports, will certainly have an adverse impact on the legal liability of auditors. Mercantile Law LLD Unrestricted 2022-09-09T13:19:02Z 2022-09-09T13:19:02Z 2022-12 2021 Thesis * D2022 https://repository.up.ac.za/handle/2263/87155 en © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Auditors Corporate Accounting reports Companies Act 71 of 2008 Auditing Profession Act 26 of 2005 Financial statements UCTD The role and liability of auditors in corporate disclosures and reporting : a legal analysis |
| title | The role and liability of auditors in corporate disclosures and reporting : a legal analysis |
| title_full | The role and liability of auditors in corporate disclosures and reporting : a legal analysis |
| title_fullStr | The role and liability of auditors in corporate disclosures and reporting : a legal analysis |
| title_full_unstemmed | The role and liability of auditors in corporate disclosures and reporting : a legal analysis |
| title_short | The role and liability of auditors in corporate disclosures and reporting : a legal analysis |
| title_sort | role and liability of auditors in corporate disclosures and reporting a legal analysis |
| topic | Auditors Corporate Accounting reports Companies Act 71 of 2008 Auditing Profession Act 26 of 2005 Financial statements UCTD |
| url | https://repository.up.ac.za/handle/2263/87155 |