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Transitioning from MPERS to MFRS: Critical Considerations for Hotel Developers in Malaysia
Switching from MPERS to MFRS? Learn how Malaysian hotel developers handle pri...

MFRS vs. MPERS in Malaysia: Key Differences, How to Choose, and Impacts
Confused about MFRS vs MPERS? This article explains the differences, impacts,...

Sustainability Reporting and ESG: Trends for Malaysian Businesses
In today’s competitive business landscape, sustainability and corporate respo...

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...