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South African auditors’ policies, practices and perceptions with regard to internet reporting

K. Barac (School of Applied Accountancy, University of South Africa)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 October 2004



This paper examines international pronouncements on the audit function and Internet financial reporting and assesses whether the practices and policies reflected in these pronouncements are followed by the auditors of top South African companies. As a secondary objective, this study also attempted to determine how South African auditors perceive the influence that Internet reporting may have on the auditing profession in future. The analysis shows that many of the procedures required of auditors and Internet reporting have already been defined by international standardsetting bodies, but that the audit firms which responded to the questionnaire in this study do not yet have well‐established policies and practices regarding Internet reporting. There is still some uncertainty regarding Internet financial reporting in the responding audit firms, as was reflected in their perceptions of the future of Internet financial reporting and its impact on the audit function. The responding audit firms were reluctant to expand their responsibilities with regard to Internet financial reporting.



Barac, K. (2004), "South African auditors’ policies, practices and perceptions with regard to internet reporting", Meditari Accountancy Research, Vol. 12 No. 2, pp. 1-19.



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Copyright © 2004, Emerald Group Publishing Limited

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