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Title: Exploring unchartered waters Insights into the audit profession: A Namibian Perspective
Authors: Dikuua, Miriam
Gertze, Willemien
Ketjinganda, Anton
Mahindi, Calistus
van Wyk, Janey
Keywords: Chartered Accountant, regulation, audit, Registered Accountant and Auditor, Audit Development Programme, legitimacy, Namibia
Issue Date: 2018
Publisher: College of Accounting at the University of Cape Town
Citation: Dikuua, M., Gertze, W., Ketjinganda, A., Mahindi, C., & van Wyk, J. (2018). Exploring unchartered waters Insights into the audit profession: A Namibian Perspective. Accounting Perspectives in Southern Africa, 1(1), 33 - 44.
Abstract: Whilst the audit profession in Namibia has officially existed for 67 years with the establishment of the Public Accountants and Auditors Board (PAAB) in 1951, little is reported about the state of the audit profession in the country. This exploratory study sought the responses of audit partners and trainees to gauge their perception of the Namibian audit profession, with respect to their view of the level of regulation, capacity constraints, and other challenges facing the profession. The results indicate that the Namibian audit profession faces challenges similar to those within the global audit profession, inter alia, credibility, talent retention and snail-paced adoption of technological advancements. Unique challenges include the perceived lack of regulation by the PAAB, as well as mixed views regarding a localised Chartered Accountant (CA) qualification introduced in order to alleviate capacity constraints
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