An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants
The aim of this research was to investigate into causes of budget overruns in execution of audit assignments and to make relevant suggestions to mitigate them.Questionnaries and interviews were used as data collection instruments necessary for collection of data. Primary and Secondary sources were b...
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| Language: | English |
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Midlands State University
2015
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| Online Access: | http://hdl.handle.net/11408/521 |
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| author | Bwerinofa, Jacob |
| author_facet | Bwerinofa, Jacob |
| author_sort | Bwerinofa, Jacob |
| collection | DSpace |
| description | The aim of this research was to investigate into causes of budget overruns in execution of audit assignments and to make relevant suggestions to mitigate them.Questionnaries and interviews were used as data collection instruments necessary for collection of data. Primary and Secondary sources were both used to obtain data. The Secondary sources used by the researcher included the use of text books, internet sources and Journals. The use of literature as well as the findings obtained from data collected revealed that budget overruns were as result of boththe audit firm and the clients. The research revealed that the audit firm and their related Clients both contributed to budget overruns in some ways. It highlighted on how the clients affected the auditor’s ability to complete audit assignments on time resulting in budget overruns .The use of tables, pie charts and graphs were used to display data for analysis. The data and information obtained indicated that budget overruns has some significant effects or impacts on the audit firm and its clients. This dissertation outlined the factors considered in preparing audit time budgets before the commencement of any audit work as well as their importance in the auditing field. It also examined the importance of audit procedures in improving audit efficiency as well as how they may be of use in the auditing field. The research also looked on how staffing issues in terms of numbers and experience could have an impact on the audit duration. |
| id | ir-11408-521 |
| institution | My University |
| language | English |
| publishDate | 2015 |
| publisher | Midlands State University |
| record_format | dspace |
| spelling | ir-11408-5212022-06-27T13:49:04Z An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants Bwerinofa, Jacob Budget The aim of this research was to investigate into causes of budget overruns in execution of audit assignments and to make relevant suggestions to mitigate them.Questionnaries and interviews were used as data collection instruments necessary for collection of data. Primary and Secondary sources were both used to obtain data. The Secondary sources used by the researcher included the use of text books, internet sources and Journals. The use of literature as well as the findings obtained from data collected revealed that budget overruns were as result of boththe audit firm and the clients. The research revealed that the audit firm and their related Clients both contributed to budget overruns in some ways. It highlighted on how the clients affected the auditor’s ability to complete audit assignments on time resulting in budget overruns .The use of tables, pie charts and graphs were used to display data for analysis. The data and information obtained indicated that budget overruns has some significant effects or impacts on the audit firm and its clients. This dissertation outlined the factors considered in preparing audit time budgets before the commencement of any audit work as well as their importance in the auditing field. It also examined the importance of audit procedures in improving audit efficiency as well as how they may be of use in the auditing field. The research also looked on how staffing issues in terms of numbers and experience could have an impact on the audit duration. 2015-01-08T07:48:45Z 2015-01-08T07:48:45Z 2014 http://hdl.handle.net/11408/521 en open Midlands State University |
| spellingShingle | Budget Bwerinofa, Jacob An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants |
| title | An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants |
| title_full | An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants |
| title_fullStr | An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants |
| title_full_unstemmed | An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants |
| title_short | An investigation into causes of budget overruns in execution of audit assignments: case study of BDO Zimbabwe chartered accountants |
| title_sort | investigation into causes of budget overruns in execution of audit assignments: case study of bdo zimbabwe chartered accountants |
| topic | Budget |
| url | http://hdl.handle.net/11408/521 |
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