Download or read book THE FACTORS AFFECTING EXTERNAL AUDITOR INDEPENDENCE IN MALAYSIA written by YUSUF MPONYE (TP030370) and published by . This book was released on 2015 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditor Independence in Malaysia written by Maslina Ahmad and published by . This book was released on 2012 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book THE FACTORS THAT AFFECT EXTERNAL AUDITOR INDEPENDENCE IN ZAMBIA written by MUSONDA KAFULA (TP036373) and published by . This book was released on 2018 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.

Download or read book Audit Committee and Auditor Independence written by Zulkarnain Muhamad Sori and published by . This book was released on 2006 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigate the impact of five issues on audit committee such as active audit committee, compulsory audit committee reports, audit committee approves audit fees, audit committee reviews audit fees, audit committee comprised of majority independent and non-executive directors, to auditor independence. To achieve the research objective, this study was undertaken in two stages: the first stage involved the use of a postal questionnaire survey and the second stage employed interview survey. The population selected for this study consists of auditors, loan officers and senior managers of Malaysian public listed companies. The questionnaire survey revealed that the majority of the respondents agreed that auditor independence would be safeguarded by the presence of an active audit committee, if it was compulsory to include an audit committee report in the annual report, if the audit committee was responsible for approving and reviewing audit fees, and if the majority of audit committee members were independent and non-executive. It is found that the interview survey confirmed the questionnaire survey's findings. This indicates that the respondents have faith in the existence of audit committees in the Malaysian capital market, which would enhance communication between auditors and management.

Download or read book The Effect of External Auditor s Competency and Independence on Their Ability to Evaluate Malaysian Companies Going Concern written by Zulfahmy Ibrahim and published by . This book was released on 2013 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Potential Employment and Auditor Independence written by Zulkarnain Muhamad Sori and published by . This book was released on 2007 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: The practice of companies hiring accounting and finance personnel from their external audit firms become the attention of various parties due to the potential impact of such practice on audit and financial reporting quality. This study investigates the prevalence of the 'revolving door' practice in the Malaysian corporate scene through interviews with senior loan officers and managers of public listed companies. The information gathered seems to suggest a minimal impact of this practice on auditor independence.

Download or read book Factors Influencing Independence of Auditors written by Yusasniza Mohd Yunus and published by . This book was released on 2005 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Impact of Regulatory Sanctions to Auditor Independence written by Zulkarnain Muhamad Sori and published by . This book was released on 2007 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines four issues relating to the impact of regulatory sanctions to auditor independence: peer review, risk of disciplinary action by professional bodies, risk of action by the investigation committee of the Malaysian Institute of Accountants (MIA) and effective enforcement measures. The majority of the auditors, loan officers and senior managers of Malaysian public listed companies that participated in this study agreed that auditor independence would be safeguarded on the existence of peer review programme and there are effective enforcement activities by the regulators. The risk of being referred to professional bodies' disciplinary committees and the Investigation Committee of the MIA has been regarded to safeguard independence.

Download or read book FACTORS AFFECTING THE QUALITY INTERNAL CONTROL ENVIRONMENT IN AUDIT FIRMS OF MALAYSIA written by ABDURROF NOURALDDEEN ALBASHEER ERAEI (TP046975) and published by . This book was released on 2018 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Non Audit Services and Auditor Independence written by Zulkarnain Muhamad Sori and published by . This book was released on 2005 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulators and stakeholders in worldwide capital markets have placed a great concern on the potential threat of joint provision of audit and non-audit services to audit client on perceived auditor independence. This study reports the research findings of the effects of the joint provision of audit and non-audit services (NAS) on perceived auditor independence from the perspective of Malaysian auditors, loan officers and senior managers of public listed companies. The main findings of the study were that auditor independence would significantly threaten when audit and NAS were jointly provided by audit engagement team, however, this perceptions were changed when exist proper segregation of duties or 'Chinese Wall' in audit firms either by way of staff from separate department or entities.

Download or read book An Investigation Into Perceptions of Auditor Independence Non audit Services and Corporate Governance Issues in Malaysia written by Zulkarnain Muhamad Sori and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Current Issues in Auditing written by Michael Sherer and published by SAGE. This book was released on 1997-05-28 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.

Download or read book The Impact of Selected Corporate Governance Programmes to Auditor Independence written by Zulkarnain Muhamad Sori and published by . This book was released on 2006 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance is essential for establishing an attractive investment climate characterised by competitive companies and an efficient capital market. This paper examines the impact of four corporate governance programmes to perceived auditor independence from the perspective of Malaysian auditors, loan officers and senior managers of public listed companies. Questionnaire and interview surveys were employed to seek the respondent's perceptions on these issues. It is found that auditor independence would be safeguarded on the following issues: the compliance with the Financial Reporting Standards (FRS) of the Malaysian Accounting Standard Board (MASB) was legally mandated, the establishment of the Malaysian Institute of Corporate Governance (MICG), the establishment of the Minority Shareholders Watchdog Group (MSWG) and the implementation of mandatory director accreditation training programme (MDATP).

Download or read book Factors Limiting the External Auditors Independence in the Auditing Profession MBA Thesis written by and published by . This book was released on 2003 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditor Independence in Malaysia written by Maslina Ahmad and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Perceptions of Auditor Independence by Commercial Loan Officers of Malaysian Commercial Banks written by Nur Barizah binti Abu Bakar and published by . This book was released on 2003 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: