Add to ORKGFirstly, I would like to thank God for blessing me with the opportunity, ability, strength and perseverance to complete this study. A special word of thanks to my husband, for his continued support, motivation and patience. I am also immensely grateful to my parents for encouraging and supporting me throughout all my studies. This study would not have been possible without the support, patience, guidance, encouragement and assistance of my supervisor, Professor Jan Venter. I would also like to acknowledge the University of South Africa and the Department of Auditing for affording me the opportunity, resources and time to complete my study. Finally, I would like to acknowledge my close family and friends, as well as my colleagues, for their ...