AUE1601/101/3/2021
Tutorial Letter 101/3/2021
Legal Aspects in Accountancy
AUE1601
Semesters 1 and 2
Department of Auditing
This tutorial letter contains important information
about your module.
BARCODE
, CONTENTS
Page
1 INTRODUCTION .......................................................................................................................... 4
1.1 Getting started .............................................................................................................................. 4
2 PURPOSE AND OUTCOMES ...................................................................................................... 5
2.1 Purpose ........................................................................................................................................ 5
2.2 Outcomes ..................................................................................................................................... 5
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 6
3.1 Lecturer(s) .................................................................................................................................... 6
3.2 Department ................................................................................................................................... 6
3.3 College ......................................................................................................................................... 6
3.4 University ...................................................................................................................................... 7
4 RESOURCES ............................................................................................................................... 9
4.1 Joining myUnisa ........................................................................................................................... 9
4.2 Other resources – printed support material ................................................................................... 9
4.3 Prescribed book(s) ........................................................................................................................ 9
4.4 Recommended book(s) ............................................................................................................... 10
4.5 Library services and resources ................................................................................................... 10
5 STUDENT SUPPORT SERVICES .............................................................................................. 11
6 STUDY PLAN ............................................................................................................................. 11
6.1 What does it mean to study a blended module?.......................................................................... 11
6.2 myUnisa tools ............................................................................................................................. 11
7 ASSESSMENT ........................................................................................................................... 11
7.1 Assessment criteria..................................................................................................................... 11
7.2 Assessment plan ........................................................................................................................ 11
7.3 Assignment numbers .................................................................................................................. 14
7.3.1 General assignment numbers ..................................................................................................... 14
7.3.2 Unique assignment numbers ...................................................................................................... 14
7.4 Assignment due dates .............................................................................................................. 14
7.5 Submission of assignments ........................................................................................................ 14
7.6 The assignments ........................................................................................................................ 15
7.6.1 Semester 1: Assignment 01 ...................................................................................................... 15
7.6.2 Semester 1: Assignment 02 ...................................................................................................... 23
7.6.3 Semester 2: Assignment 01 ...................................................................................................... 29
2
, AUE1601/101/3/2021
7.6.4 Semester 2: Assignment 02 ...................................................................................................... 36
7.7 Other assessment methods ........................................................................................................ 41
7.8 The examination ......................................................................................................................... 45
8 IN CLOSING ............................................................................................................................... 46
3
, Dear Student
As part of this tutorial letter, we wish to inform you that Unisa has implemented a transformation
charter based on five pillars and eight dimensions. In response to this charter, we have also
placed curriculum transformation high on the agenda. For your information, curriculum
transformation includes the following pillars: student-centred scholarship, the pedagogical
renewal of teaching and assessment practices, the scholarship of teaching and learning, and
the infusion of African epistemologies and philosophies. These pillars and their principles will be
integrated at both the programme and module levels, as a phased-in approach. You will notice
the implementation thereof in your modules, and we encourage you to fully embrace these
changes during your studies at Unisa.
1 INTRODUCTION
It gives us great pleasure to welcome you as an AUE1601 student in the Department of
Auditing. We, as lecturers, are at your disposal and will gladly assist you in your studies. Be
assured of our willingness to support you with advice during your studies. Because this is a
blended module, you will need to use myUnisa to study and complete the learning activities for
this module. Visit the website for AUE1601 on myUnisa frequently. The website for your module
is AUE1601-21-S1/S2.
1.1 Getting started
Owing to the nature of this module, you can read about the module and find your study material
online. Go to the website at https://my.unisa.ac.za and log in using your student number and
password. You will see AUE1601-21-S1/S2 in the row of modules displayed in the orange
blocks at the top of the webpage. Select the More tab if you cannot find the module you require
in the blocks displayed. Then click on the module you want to open. You will receive this tutorial
letter and a printed copy of some of the online study material for your module. While the printed
material may appear different from the online study material, they contain the same information.
Study material
You will be supplied with the following tutorial material for this module by the Despatch
Department:
• Study guide (also available online through the learning units on myUnisa) and
• Tutorial Letters (Note that based on a Unisa decision, for this module some tutorial letters
of less than 20 pages, are only available online on myUnisa under additional resources)
PLEASE NOTE: The study guide and tutorial letters of this module are VERY IMPORTANT
and you cannot expect to pass this module if you did not work through each of them.
To contact the Department of Despatch regarding tutorial material that you have not received,
but should have, use the contact detail indicated in the booklet entitled Study @ Unisa (which
you received with your tutorial material).
You may access the tutorial letters for the modules for which you are registered on the
University’s online campus, myUnisa, at http://my.unisa.ac.za. You can also use myUnisa to
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Tutorial Letter 101/3/2021
Legal Aspects in Accountancy
AUE1601
Semesters 1 and 2
Department of Auditing
This tutorial letter contains important information
about your module.
BARCODE
, CONTENTS
Page
1 INTRODUCTION .......................................................................................................................... 4
1.1 Getting started .............................................................................................................................. 4
2 PURPOSE AND OUTCOMES ...................................................................................................... 5
2.1 Purpose ........................................................................................................................................ 5
2.2 Outcomes ..................................................................................................................................... 5
3 LECTURER(S) AND CONTACT DETAILS................................................................................... 6
3.1 Lecturer(s) .................................................................................................................................... 6
3.2 Department ................................................................................................................................... 6
3.3 College ......................................................................................................................................... 6
3.4 University ...................................................................................................................................... 7
4 RESOURCES ............................................................................................................................... 9
4.1 Joining myUnisa ........................................................................................................................... 9
4.2 Other resources – printed support material ................................................................................... 9
4.3 Prescribed book(s) ........................................................................................................................ 9
4.4 Recommended book(s) ............................................................................................................... 10
4.5 Library services and resources ................................................................................................... 10
5 STUDENT SUPPORT SERVICES .............................................................................................. 11
6 STUDY PLAN ............................................................................................................................. 11
6.1 What does it mean to study a blended module?.......................................................................... 11
6.2 myUnisa tools ............................................................................................................................. 11
7 ASSESSMENT ........................................................................................................................... 11
7.1 Assessment criteria..................................................................................................................... 11
7.2 Assessment plan ........................................................................................................................ 11
7.3 Assignment numbers .................................................................................................................. 14
7.3.1 General assignment numbers ..................................................................................................... 14
7.3.2 Unique assignment numbers ...................................................................................................... 14
7.4 Assignment due dates .............................................................................................................. 14
7.5 Submission of assignments ........................................................................................................ 14
7.6 The assignments ........................................................................................................................ 15
7.6.1 Semester 1: Assignment 01 ...................................................................................................... 15
7.6.2 Semester 1: Assignment 02 ...................................................................................................... 23
7.6.3 Semester 2: Assignment 01 ...................................................................................................... 29
2
, AUE1601/101/3/2021
7.6.4 Semester 2: Assignment 02 ...................................................................................................... 36
7.7 Other assessment methods ........................................................................................................ 41
7.8 The examination ......................................................................................................................... 45
8 IN CLOSING ............................................................................................................................... 46
3
, Dear Student
As part of this tutorial letter, we wish to inform you that Unisa has implemented a transformation
charter based on five pillars and eight dimensions. In response to this charter, we have also
placed curriculum transformation high on the agenda. For your information, curriculum
transformation includes the following pillars: student-centred scholarship, the pedagogical
renewal of teaching and assessment practices, the scholarship of teaching and learning, and
the infusion of African epistemologies and philosophies. These pillars and their principles will be
integrated at both the programme and module levels, as a phased-in approach. You will notice
the implementation thereof in your modules, and we encourage you to fully embrace these
changes during your studies at Unisa.
1 INTRODUCTION
It gives us great pleasure to welcome you as an AUE1601 student in the Department of
Auditing. We, as lecturers, are at your disposal and will gladly assist you in your studies. Be
assured of our willingness to support you with advice during your studies. Because this is a
blended module, you will need to use myUnisa to study and complete the learning activities for
this module. Visit the website for AUE1601 on myUnisa frequently. The website for your module
is AUE1601-21-S1/S2.
1.1 Getting started
Owing to the nature of this module, you can read about the module and find your study material
online. Go to the website at https://my.unisa.ac.za and log in using your student number and
password. You will see AUE1601-21-S1/S2 in the row of modules displayed in the orange
blocks at the top of the webpage. Select the More tab if you cannot find the module you require
in the blocks displayed. Then click on the module you want to open. You will receive this tutorial
letter and a printed copy of some of the online study material for your module. While the printed
material may appear different from the online study material, they contain the same information.
Study material
You will be supplied with the following tutorial material for this module by the Despatch
Department:
• Study guide (also available online through the learning units on myUnisa) and
• Tutorial Letters (Note that based on a Unisa decision, for this module some tutorial letters
of less than 20 pages, are only available online on myUnisa under additional resources)
PLEASE NOTE: The study guide and tutorial letters of this module are VERY IMPORTANT
and you cannot expect to pass this module if you did not work through each of them.
To contact the Department of Despatch regarding tutorial material that you have not received,
but should have, use the contact detail indicated in the booklet entitled Study @ Unisa (which
you received with your tutorial material).
You may access the tutorial letters for the modules for which you are registered on the
University’s online campus, myUnisa, at http://my.unisa.ac.za. You can also use myUnisa to
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