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Audit of Specialised Industries – Construction & Property Development
INTRODUCTION
Aside from the manufacturing sector, the key industries in Malaysia consist of construction, and property development activities. As these are specialised industries, the accounting requirements set out by approved accounting standards is unique and requires proper understanding to ensure that key transactions and activities in these three sectors are properly accounted for. Being specialised industries,the audit of entities in these two sectors are also unique, which requires properly designed audit procedures to address key concerns arising from these activities and appropriate audit evidence that will enable the auditor to express an opinion given the circumstances.
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TAX COMPLIANCE AND TAX PLANNING WORKSHOP FOR PROFESSIONALS
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
ISQM1 – THE PROCESSES (FRAP & MRP)
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 …
UNDERSTANDING AND AUDIT OF ACCOUNTING ESTIMATES & IMPAIRMENT
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 & recognition