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Original Articles

Die toepassing van Regressie-ontleding in die Ouditproses

Pages 34-44 | Published online: 03 Jun 2015

Bibliografie

  • Biggs, S. & Wild, J.J. A note on the practice of analytical review, Auditing: A Journal of Practice and Theory, 1984, vol. 3, no. 2, pp. 68–79.
  • Campbell, R.J. & Rankin, L.J. Regression analysis in planning and testing, The CPA Journal, 1986, vol. 56, no. 5, pp 50–59.
  • Deakin, E.B. & Granof, M. Directing audit effort using regression analysis, The CPA Journal, 1976, vol. 46, no. 2, pp. 29–33.
  • Graham, L.E. Analytical review techniques: Some neglected tools, The CPA Journal, 1981, vol. 51, no. 10, pp. 18–24.
  • Redelinghuis, A., Julyan, F.W., Steyn, B.L. & Benade, F.J.C. Kwantitatiewe metodes vir bestuursbesluitneming, Butterworth, 1978.
  • Smith, D.G. Analytical review, The Canadian Institute of Chartered Accountants, 1983.
  • Stewart, T. Regression analysis in Auditing, Accountancy, 1978, vol. 89, no. 1015, pp. 69–72.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt OU 015: Die ouditproses, 1987.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt OU 240: Stawingsprosedures, 1986.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt OU 265: Analitiese oorsig, 1983.
  • Wallace, W.A. The acceptability of regression analysis as evidence in a courtroom – implications for the auditor, Auditing: A Journal of Practice and Theory, 1983, vol, 2, no. 2, pp. 66–90.
  • Biggs, S. & Wild, J.J. A note on the practice of analytical review, Auditing: A Journal of Practice and Theory, 1984, vol. 3, no. 2, pp. 68–79.
  • Campbell, R.J. & Rankin, L.J. Regression analysis in planning and testing, The CPA Journal, 1986, vol. 56, no. 5, pp. 50–59.
  • Collins, D.E., Analyzing cost behavior through simple linear regression: An application of Lotus 1.2.3, Journal of Accounting and EDP, 1988, vol. 4, no. 1, pp. 33–41.
  • Deakin, E.B. & Granof, M. Directing audit effort using regression analysis, The CPA Journal, 1976, vol. 46, no. 2, p. 29–33.
  • Graham, L.E,, Analytical review techniques: Some neglected tools, The CPA Journal, 1981, vol. 51, no. 10, pp. 18–24.
  • Redelinghuis, A., Julyan, F.W., Steyn, B.L. & Benade F.J.C. Kwantitatiewe metodes vir bestuursbesluitneming, Butterworth, 1978.
  • Smith, D.G. Analytical review, The Canadian Institute of Chartered Accountants, 1983.
  • Stewart, T: Regression analysis in Auditing, Accountancy, 1978, vol. 89, no. 1015, pp. 69–72.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt 015: Die ouditproses, 1987 soos opgeneem in De Jager, H., Gloeck, J.D., Van der Linde, G.J.A. & Roestoff, K, Riglyne in Ouditkunde, Unipret, 1988.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt 231: Nakomingsprosedures, 1986 soos opgeneem in De Jager, H., Gloeck, J.D., Van der Linde, G.J.A. & Roestoff, K,, Riglyne in Ouditkunde, Unipret, 1988.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt 240: Stawingsprosedures, 1986 soos opgeneem in De Jager, H., Gloeck, J.D., Van der Linde, G.J.A. & Roestoff, K., Riglyne in Ouditkunde, Unipret, 1988.
  • Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters, Stand-punt 265: Analitiese oorsig, 1983 soos opgeneem in De Jager, H., Gloeck, Van der Linde, G.J.A. & Roestoff, K., Riglyne in Ouditkunde, Unipret, 1988.
  • Wallace, W.A. The acceptability of regression analysis as evidence in a courtroom – implications for the auditor, Auditing: A Journal of Practice and Theory, 1983, vol. 2, no. 2, pp. 66–90.

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