Abstract
M.Comm.
The main purpose or primary objective of this study is to develop an audit approach
model by analysing the changes in management practices since the start of the
development of the basic modern audit approach. These changes in management
practice will challenge the basic assumptions in the present audit approach. Finally,
the changed basic assumptions will form the building blocks of the new audit
approach model.
The secondary purpose is to
place the principles of control as it is expected of management, into perspective
against those prevalent 30 years ago.
study the external audit product in terms of input and deliverables.
open the debate between business and external auditors on the "control expectancy
gap".