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Original Articles

Die toepassing van Regressie-ontleding in die Ouditproses

Pages 26-36 | Published online: 03 Jun 2015

Bibliografie

  • Biggs, S. & Wild, JJ., (1984) A note on the practice of analytical review, Auditing: A Journal of Practice and Theory, vol. 3, no. 2, pp. 68–79.
  • Campbell, R.J. & Rankin, L.J., (1986) Regression analysis in planning and testing, The CPA Journal, vol. 56, no. 5, pp. 50–59.
  • Deakin, E.B. & Granof, M., (1976) Directing audit effort using regression analysis, The CPA Journal, vol. 46, no. 2, pp. 29–33.
  • Graham, L.E., (1981) Analytical review techniques: Some neglected tools, The CPA Journal, vol. 51, no. 10, pp. 18–24.
  • Redelinghuis, A., Julyan, F.W., Steyn, B-L. & Benade, F.J.C., (1978) Kwantitatiewe metodes vir bestuursbesluitneming, Butterworth.
  • Smith, D.G., (1983) Analytical review, The Canadian Institute of Chartered Accountants.
  • Stewart, T., (1978) Regression analysis in Auditing, Accountancy, 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., (1983) The acceptability of regression analysis as evidence in a courtroom – implications for the auditor, Auditing: A Journal of Practice and Theory, vol. 2, no. 2, pp. 66–90.

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