Professor Ferdinand Akthar Gul , Dr Nurmazilah Dato’ Mahzan
This 3rd Edition of Auditing: Theory and Practice in Malaysia continues to provide the reader with a comprehensive and integrated coverage of the relevant and key topics in auditing. It incorporates a thorough discussion of the relevant International Standards of Auditing (ISAs), the latest amendments to the Companies Act 2016 and the Malaysian Code of Corporate Governance, which was released by Securities Commission on 26 April 2017.
Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, Auditing: Theory and Practice in Malaysia explains the auditing process in a logical and sequential manner to enable the reader to progressively consolidate their understanding the concepts and process. It details each step of the audit process: from client acceptance and planning, documentation of internal controls and preliminary evaluations, compliance and substantive testing, up to the issuance of the audit report. Each of the important transaction cycles is also covered in separate chapters to give the reader a clear idea of what is needed when auditing each cycle. Included at the end of every chapter is an “Exercises” section to review, consolidate and develop understanding of the audit topics covered.
This publication is an ideal reference for accountancy undergraduates of Malaysian universities and colleges, students sitting for professional accountancy papers and new accounting practitioners.