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INTRODUCTION
In 2004, the International Auditing and Assurance Standards Board (“IAASB”) undertook a comprehensive endeavor to further enhance and clarify the existing...
INTRODUCTION
The Malaysian Accounting Standards Board (“MASB”) has, on 14 February 2014, issued a new financial reporting framework for private entities, namely the...
INTRODUCTION
The new Practice Review (PR) Framework was issued by the Malaysian Institute of Accountants (MIA) and came into effect on 1 July 2024. The PR program is a...
INTRODUCTION
The corner stone of an efficient and effective audit is the planning stage, which unfortunately have been overlooked by public practitioners over the years...
One of the standards that saw significant changes when the Clarified Standards were issued is ISA 600 on the auditor’s responsibility for group financial statements...
Aside from the manufacturing sector, the key industries in Malaysia consist of construction, and property development activities. As these are specialised industries, the...
Auditors perform various types of engagements with varying performance requirements and reporting responsibilities. While some engagements provide assurance, some do not...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
ISA 220 (Revised) was revised to strengthen and modernise an audit firm’s approach to carrying out quality audits. It sets out the
specific responsibilities of the...
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement, through appropriately responding to...
Aside from the manufacturing sector, the key industries in Malaysia consist of construction, and property development activities. As these are specialised industries, the...
One of the standards that saw significant changes when the Clarified Standards were issued is ISA 600 on the auditor’s responsibility for group financial statements...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
ISQM 1 (together with ISA 220 (revised) and ISQM 2) strengthen and modernise an audit firm’s approach to quality management by addressing an evolving and increasingly...
The corner stone of an efficient and effective audit is the planning stage, which unfortunately have been overlooked by public practitioners over the years. This had...
Agreed-upon procedures (AUP) engagements are widely used. The demand for AUP engagements continues to grow, particularly in relation to the need for increased...
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate...
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate...
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate...
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate...
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate...
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate...
With the economy in distress due to the COVID-19 pandemic and global instability, one of the most challenging tasks for Auditors in financial reporting is the Audit...
Materiality is fundamental to an audit and is applied in planning and performing audits, as well as evaluating the effect of misstatements on the accounts...
Auditors shall design and perform audit procedures in such a way as to enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable...
One of the standard that saw significant changes when the Clarified Standards were issued is ISA 600 on the auditor’s responsibility for group financial statements...
Professional and technical competency is one of the corner stone of the audit profession As adequate job knowledge is vital for any audit staff to perform their task...
Professional and technical competency is one of the corner stone of the audit profession As adequate job knowledge is vital for any audit staff to perform their task...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
The corner stone of an efficient and effective audit is the planning stage, which unfortunately have been overlooked by public practitioners over the years. This had...
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task...
The Auditor’s Report is the auditor’s primary means of communication with an entity’s stakeholders as such, it has to be meaningful and...
The deadline for the design and implementation of a firm’s system of quality management (SQM) under ISQM 1 of 15 December 2022 is fast approaching. ISQM 1 (together with...
The Quality Control Standard, ISQC 1 has been implemented since 2006 for firms that perform Audits and Reviews of Financial Statements and Other Assurance and Related...
Over the years, the authorities have continued to monitor, review and refine its strategies in light of the developments and circumstances that affect its surveillance...
Inland Revenue Board (IRB) has increased its efforts to increase revenue and to make taxpayers more compliant and therefore have been issuing notices and assessments...
With a view to bringing a modern and holistic approach to quality, ISQM 1 requires the firm to perform a Risk Assessment Process to identify and...
The financial reporting framework for small and medium enterprises (SMEs) over the past few years have seen more frequent use of estimations used in measurement &...
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the assessed risks
of material misstatement, through appropriately responding...
Auditors play a crucial role during the audit finalization and completion stage to ensure that all key matters and procedures are properly addressed and...
Analytical Procedures have been part of the audit process for decades, but many auditors fail to understand their objectives or how these procedures should be properly...
The audit of assets is a critical area in the audit of financial statements as it involves key resources of a business. As such, auditors have to ensure that audit...
This webinar examines the role of Auditors for detection of Fraud and Errors. It deals with the requirements of ISA 240 and the revised role of auditors in the...