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Introduction Choosing the right accounting framework—MFRS (Malaysian Financial Reporting Standards) or MPERS (Malaysian Private Entities Reporting Standard)—is a critical decision…
The International Standard on Auditing (ISA) 600, “Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)”, has…
On 16 December 2024, the Companies Commission of Malaysia (“SSM”) issued a new Practice Directive No. 10/2024 –…
The Companies Commission of Malaysia (SSM) has recently proposed new audit exemption criteria for private companies where the…
Auditor is responsible to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able…
What is an Auditor’s Opinion? An auditor’s opinion is a formal statement made by an auditor concerning a…
What is fraud? Fraud refers to deceptive or dishonest activities carried out within an organisation by employees, management,…
The firm’s risk assessment process is new to ISQM 1 which is also a key change from extant ISQC…
Governance and leadership is of paramount importance to quality management as it affects the perception received from its…
Under the revised ISA 315, Identifying and Assessing the risk of material misstatement, auditor is responsible to identify and…
International Standard on Quality Management 1 (hereinafter “ISQM 1”) Quality Management for Firms that Perform Audits or Reviews of…
