Download or read book Auditor Change in Malaysia written by Sharifah Syed Mustapha Nazri and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditor Appointment Rotation and Independence written by Zulkarnain Muhamad Sori and published by . This book was released on 2006 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this paper is to examine the impact to auditor independence if the mandate to appoint auditor to regulatory body and exist auditor rotation scheme. This study sampled Malaysian auditors, loan officers and senior managers of public listed companies, and questionnaire and interview surveys were used to seek the respondent's perceptions. The majority of the respondents indicated that allocation of audit clients by a regulatory authority would threaten auditor independence. On the other hand, it is found that the majority of the loan officers and senior managers of public listed companies indicated that rotation of audit firms for a specified period of time would safeguard auditor independence, while the majority of auditors disagreed with both of these respondent groups and indicated that such an initiative would threaten independence. However, the respondents in all groups agreed that rotation of audit partners would safeguard auditor independence. This might suggest that the type of rotation is not the main concern to the loan officers and senior managers of public listed companies. The significant shift in auditors' perceptions, from rejecting the rotation of audit firms to accepting the rotation of audit partners indicates their preference of the rotation of audit partners scheme.

Download or read book The Effect of Interlocking Directorships on Auditor Change written by Mazrah bt. Malik @ Malek and published by . This book was released on 2005 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Factors Affecting Auditor Change Decision in Yemen written by Adel Ali Al-qadasi and published by . This book was released on 2010 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Auditor Changes written by Hwa Ken Leong and published by . This book was released on 1998 with total page 100 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 Corporate Integrity Framework Research Monograph An investigation of auditor and client tenure in Malaysian public listed companies written by and published by . This book was released on 2007 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Questioning the Big 4 Audit Quality Assumption written by Tyrone M. Carlin and published by . This book was released on 2008 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Companies Act 2016 Act 777 written by Malaysia and published by . This book was released on 2017 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Changing Tax Compliance Environment and the Role of Audit written by OECD and published by OECD Publishing. This book was released on 2017-09-29 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

Download or read book Current Good Practices and New Developments in Public Sector Service Management written by Commonwealth Secretariat and published by Commonwealth Secretariat. This book was released on 2002 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an update to the 1996 portfolio and continues to provide a framework for building and sustaining effective public service organisations, based on current good practice and the wide experience of senior public sector managers throughout the Commonwealth. The second edition contains much of the original material, now up-dated together with several new sections. The Portfolio update is designed to be used as a companion resource to the Public Service Country Profiles which, together, can be used as a basis for benchmarking to compare activities and best practices across different national settings.

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 The Future of Auditing written by David Hay and published by Routledge. This book was released on 2019-06-20 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

Download or read book International Professional Practices Framework IPPF written by and published by . This book was released on 2013 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accountability in the Audit Profession in Malaysia written by Azham Md. Ali and published by . This book was released on 1994 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contemporary Issues in Financial Reporting Auditing and Corporate Governance UUM Press written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.