The Malaysia Audit Manual, 5th Edition provides a comprehensive guide to assist professional accountants and auditors in carrying out audits for various reporting and non-reporting entities. It provides guidance on auditing procedures including audit programmes, procedures, detailed and comprehensive checklists and documentation needed to support the auditor’s conclusions and ultimately, the audit opinion.
The manual is designed to be a practice aid in carrying audit objectives. Auditors would be able to tailor these procedures to suit their requirements and audit objectives using the guides provided.
- General Outline followed by audit processes and methodology
- Detailed guides on various sections covering technicalities, checklists and audit procedures
- Auditors can tailor their audit requirements based on the complexity, size and nature of their audits using the comprehensive guides provided.