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Keywords: Actuarial close process
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Journal Articles
Application of the value chain concept in the audit of policy liabilities and the related earnings of listed South African long‐term insurers
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2007) 15 (2): 95–111.
Published: 01 October 2007
... in this study are useful tools to assist auditors in gaining an understanding of the business and accounting processes of these insurers. Key words Accounting process Actuarial close process Audit Business process Long-term insurance Long-term insurer Policy liabilities Primary process Support process Value...
