@incollection{,
	
					
					
					3160CB04074AF990DDDA7FE7110CF616
				,
	author={{DanieSchutte} and {North West University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1351524
}

@book{b0,
	
	
		,
	title={{IFAC: 30 years of progress-Encouraging quality and building trust}}
		
		
			,
	year={27 Apr. 2013. 2007. May 2013}
			16
			13
		
	
	,
	note={IFAC (INTERNATIONAL FEDERATION OF ACCOUNTANTS)}

}

@incollection{b1,
	
	
		,
	title={{New companies Act should mean additional business for SAIPA members}}
		,
	author={{
			DJackson
		}}
	
	
		,
	journal={{Official journal of the South African Institute of Professional Accountants}}
		
			4
			
			,
	year={2010}
		
	

}

@book{b2,
	
	
		,
	title={{FEE comments on the IAESB exposure draft on the proposed IES 2-Initial Professional Development-Technical Competence}}
		,
	author={{
			PJohnson
		}}
		
		
			,
	year={2012. Jul. 2013}
			15
		
	

}

@book{b3,
	
	
		,
	title={{JICPA comments on the exposure draft, proposed International Education Standard (IES) 2 Initial Professional Development -Technical Competence}}
		,
	author={{
			TKato
		}}
		
		
			,
	year={2012. July 2013}
			15
		
	

}

@book{b4,
	
	
		,
	title={{Learning, curriculum and employability in higher education}}
		,
	author={{
			PTKnight
		} and {
			MYorke
		}}
		
		
			,
	year={2004}
			,
	publisher={Routledge Falmer}
			,
	address={London}
		
	

}

@book{b5,
	
	
		,
	title={{Exposure draft: proposed International Education Standard (IES) 2 Initial Professional Development -Technical Competence}}
		,
	author={{
			AMalley
		}}
		
		
			,
	year={2012. July 2013}
			15
		
	

}

@book{b6,
	
	
		,
	title={{Comments on the IAESB's exposure draft of the IES 2, Initial Professional Development-TechnicalCompetence}}
		,
	author={{
			JNg
		}}
		
		
			,
	year={2012. Jul. 2013}
			15
		
	
	,
	note={publications-resources/ies-2-initial-professionaldevelopment-technical-competence}

}

@book{b7,
	
	
		,
	title={{Comments on proposed International Education Standard (IES) 2 Initial Professional Development -Technical Competence}}
		,
	author={{
			AliNoor
		} and {
			A
		}}
		
		
		
			,
	year={2012. Jul. 2013}
			15
		
	

}

@book{b8,
	
	
		,
	title={{Comments on proposed International Education Standard IES 2}}
		,
	author={{
			RO'loughlin
		}}
		
		
			,
	year={2012. Jul. 2013}
			15
		
	
	,
	note={Technical Competence}

}

@incollection{b9,
	
	
		,
	title={{Harmonisation of Independence Standards for Accountants-Around the world}}
		,
	author={{
			RO'loughlin
		} and {
			MAPendergast
		} and {
			CP APartner
		} and {
			KUrbach
		} and {
			LL PWerlin
		}}
		
		
		
		
		
	
	
		,
	journal={{The Professional Accountant}}
		
			3
			
			,
	year={2012. 2006}
		
	
	,
	note={Technical Competence}
	,
	note={Comments on proposed International Education Standard IES 2}

}

@incollection{b10,
	
	
		,
	title={{The roots of accounting-The second oldest profession in the world}}
		,
	author={{
			ERetief
		}}
	
	
		,
	journal={{Official journal of the South African Institute of Professional Accountants}}
		
			4
			
			,
	year={2012}
		
	

}

@book{b11,
	
	
		,
	title={{The perceived advantage of work experience as a learning tool for university auditing students}}
		,
	author={{
			RJRudman
		} and {
			JTerblanche
		}}
		
		
			,
	year={2012}
		
	

}

@incollection{b12,
	
	
		,
	title={{}}
	
	
		,
	journal={{Southern African journal of accountability and auditing research}}
		
			13
			
		
	

}

@incollection{b13,
	
	
		,
	title={{Practical role-play as an extension to theoretical audit education: a conceptualising aid}}
		,
	author={{
			RJRudman
		} and {
			JTerblanche
		}}
		
	
	
		,
	journal={{Southern African journal of accountability and auditing research}}
		
			11
			
			,
	year={2011}
		
	

}

@book{b14,
	
	
		,
	title={{SAICA (SOUTH AFRICAN INSTITUTE OF CHARTED ACCOUNTANTS)}}
		
			,
	year={2013}
		
	
	,
	note={SAICA: Mission}

}

@book{b15,
	
	
		,
	title={{Competency framework detailed guidance for academic programmes}}
		
		
			,
	year={2010. April 2013}
			27
		
	
	,
	note={SAICA (SOUTH AFRICAN INSTITUTE OF CHARTED ACCOUNTANTS)}

}

@book{b16,
	
	
		,
	title={{SAIPA see SOUTH AFRICAN INSTITUTE OF}}
		
	

}