AUDITING AND ASSURANCE SERVICES IN MALAYSIA
Author :
Publisher :
Page : pages
File Size : 32,93 MB
Release : 2014
Category :
ISBN : 9789673493432
Author :
Publisher :
Page : pages
File Size : 32,93 MB
Release : 2014
Category :
ISBN : 9789673493432
Author : Mohd Ma'Sum Billah
Publisher : Taylor & Francis
Page : 305 pages
File Size : 36,58 MB
Release : 2021-11-29
Category : Business & Economics
ISBN : 1000508994
While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.
Author : Mohd Faizal bin Jamaludin
Publisher :
Page : 473 pages
File Size : 26,61 MB
Release : 2013
Category : Auditing
ISBN : 9789814359924
Author : Alvin A. Arens
Publisher : Prentice Hall
Page : 872 pages
File Size : 17,2 MB
Release : 2012-06-22
Category : Business & Economics
ISBN : 9780133081602
ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products. Packages Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase. Used or rental books If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code. Access codes Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase. -- An integrated and current approach to auditing. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.
Author : International Monetary Fund. Monetary and Capital Markets Department
Publisher : International Monetary Fund
Page : 361 pages
File Size : 41,81 MB
Release : 2013-03-08
Category : Business & Economics
ISBN : 1475594666
The article is an account of the assessment of implementation of IOSCO principles of securities and regulations in Malaysia. This assessment was conducted by the International Monetary fund (IMF) and the World Bank. The Securities Commission Malaysia has developed its supervisory network. The rules of the governing bodies such as issuers, auditors, collective investment schemes, and markets have widened their roles. The Executive Board conducted the assessment to ascertain whether the legal securities are able to meet the standards set by the IOSCO.
Author : Dr Ernest Kan
Publisher : CCH Asia Pte Ltd
Page : 469 pages
File Size : 40,90 MB
Release : 2013-06-24
Category :
ISBN : 9814359912
Author : Aasmund Eilifsen
Publisher :
Page : 0 pages
File Size : 30,98 MB
Release : 2010
Category : Auditing
ISBN : 9780077122508
Written by Aasmund Eilifsen, this book focuses on auditing and assurance services. It is aimed at students undergoing higher education and college and university undergraduates.
Author : F. Lessambo
Publisher : Springer
Page : 482 pages
File Size : 39,13 MB
Release : 2016-01-26
Category : Business & Economics
ISBN : 1137360011
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
Author : Rick Hayes
Publisher : Amsterdam University Press
Page : 810 pages
File Size : 18,79 MB
Release : 2021-01-20
Category : Business & Economics
ISBN : 9048554160
The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: -Structure of the book following the four phases of the audit process -Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) -Updates of the most recent auditing & assurance standards, including ISA 315 and 540 -Highlighting the broader range of assurance engagements -Practice exam-style questions with end-of-chapter answers
Author : Hernan Murdock
Publisher : CRC Press
Page : 378 pages
File Size : 36,33 MB
Release : 2021-07-02
Category : Business & Economics
ISBN : 1000388247
Operational Auditing: Principles and Techniques for a Changing World, 2nd edition, explains the proven approaches and essential procedures to perform risk-based operational audits. It shows how to effectively evaluate the relevant dynamics associated with programs and processes, including operational, strategic, technological, financial and compliance objectives and risks. This book merges traditional internal audit concepts and practices with contemporary quality control methodologies, tips, tools and techniques. It explains how internal auditors can perform operational audits that result in meaningful findings and useful recommendations to help organizations meet objectives and improve the perception of internal auditors as high-value contributors, appropriate change agents and trusted advisors. The 2nd edition introduces or expands the previous coverage of: • Control self-assessments. • The 7 Es framework for operational quality. • Linkages to ISO 9000. • Flowcharting techniques and value-stream analysis • Continuous monitoring. • The use of Key Performance Indicators (KPIs) and Key Risk Indicators (KRIs). • Robotic process automation (RPA), artificial intelligence (AI) and machine learning (ML); and • Adds a new chapter that will examine the role of organizational structure and its impact on effective communications, task allocation, coordination, and operational resiliency to more effectively respond to market demands.