• Corpus ID: 57608755

Nurturing auditing students' professional attributes at an open distance learning institution

  title={Nurturing auditing students' professional attributes at an open distance learning institution},
  author={Laurene Ferreira},
and critical thinking is applied throughout the performance of the audit process. Examples of abstract and critical thinking during the performance of the audit process include the following: • Evaluating the risk of material misstatement and designing effective and efficient audit procedures (IRBA 2013: Annex. D in Annex. A 8; SAICA 2012a:40; 2012b:5, 11) • Formulating an audit plan, concluding and understanding the implications of identified deficiencies (IRBA 2013: Annex. D in Annex. A 13… 

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