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Understanding the Revised ISA 600 in Malaysia: Key Changes and Implications
The International Standard on Auditing (ISA) 600, “Special Co...

Are financial statements required for audit-exempt companies?
Explore the newly released Practice Directive No. 10/2024 by SSM, detailing t...

Proposed New Audit Exemption Criteria for Private Companies in Malaysia
The Companies Commission of Malaysia (SSM) has recently proposed new audit ex...

Types of Audit Sampling Methods (ISA 530 Audit Sampling)
Auditor is responsible to design and perform audit procedures to obtain suffi...

Types of audit opinion
What is an Auditor’s Opinion? An auditor’s opinion is a formal statement made...

What are the responsibilities on frauds and what are the basic audit documentations relate to frauds?
What is fraud? Fraud refers to deceptive or dishonest activities carried out ...

ISQM 1 Component : The Firm’s Risk Assessment Process
The firm’s risk assessment process is new to ISQM 1 which is also a key [&hel...

ISQM 1 Component : Governance and Leadership
Governance and leadership is of paramount importance to quality management as...

Auditing standard – Revised ISA 315 Identifying and Assessing the risk of material misstatement
Under the revised ISA 315, Identifying and Assessing the risk of material mis...

Introduction of ISQM 1
International Standard on Quality Management 1 (hereinafter “ISQM 1”) Quality...