Accounting Auditing / Forensic Accounting

Principles of Auditing and Assurance Services in Malaysia

Edited by Mohd Faizal bin Jamaludin · Mohd Hafiz bin Abdul Halim · Syaifulradzman bin Shaifuddin · Rasyidah binti Shahabuddin · Nur Iliza binti Misnan
CCH Malaysia June 2013

Specifications

ISBN-13
9789814359924
Publisher
CCH Malaysia
Publication
June 2013
Format
Paperback
Jurisdiction
Malaysia ? Countri(es) for reference only

Details

Principles of Auditing and Assurance Services in Malaysia provides an overview of the principles of auditing, as well as the auditing environment in Malaysia. Exploring every aspect of auditing and the auditing process, the book offers explanations on concepts such as sampling, risk and the gathering of evidence. Students and fresh practitioners will find this guide particularly useful.


Key features:
- Gives an understanding of the principles of audit and assurance as well as the environment in Malaysia
- Covers the audit process, from planning to the signing of the auditor report
- Explains and elaborates each aspect of audit, such as the concept of materiality, sampling and internal control systems
- Covers current issues such as an auditor's legal liabilities, fraud and ongoing corporate governance
- Multiple choice questions, short answer and essay questions at the end of every chapter
- Key words at the end of every chapter
- Conclusions at the end of every chapter that summarise the key concepts discussed

Table of Contents

1.   Introduction to Auditing & Assurance Services
2.   External Auditors & Professional Auditing Practice in Malaysia
3.   Fundamental Principles & Audit Quality Control
4.   Initial Engagement & Audit Planning
5.   Materiality & Audit Risk
6.   Audit Files & Audit Programmes
7.   Audit Sampling
8.   Audit Evidence
9.   Final Audit Completion
10. Auditor's Report,
11. Application of the Financial Statement Audit Process
12. Auditing & IT Environment
13. Auditor's Legal Liabilities & Fraud
14. Investigations
15. Corporate Governance

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