Professional Standards & Practices - Audit and Assurance

Top Page

:: Member Login Page

:: e-Learning Member Induction Course (eMIC)

HOME

ABOUT MIA

MEMBERSHIP

E-FEEDBACK

CIRCULARS & RESOURCES

NEWS & MEDIA

Include Left Professional Standards & Practices - Audit and Assurance

Accounting and FRSIC

Auditing and Assurance

	Board
	Circulars
	Consultation Papers
	Exposure Drafts
	Standards
	Recommended Practice Guides
	Staff Alert
	Knowledge Base
	Links
	FAQs

Ethics

Regulatory Guidelines

Taxation

Links

FAQs

Technical Enquiry

Research & Publications

Education & Development

Surveillance & Enforcement

Knowledge Base

Date of Issue QuickWins

28 Dec 2009 Legal Counsel Representation Letter

15 Oct 2009 Letter of Financial Support

05 Aug 2009 Sample of Bank Confirmation

08 Apr 2009 Trade Debtors Confirmation

Date of Issue Audit Oversight Board

01 Apr 2010 AOB Handbook for Registration, the List of Frequently Asked Questions and Relevant Forms

08 Apr 2010 Presentation Slides by the AOB Executive Chairman

Local Publications

Date of Issue	Publications
18 Jul 2011	Narrowing the Audit Gaps - A Call for Change
01 May 2010	Are Directors Responsible for the Preparation and Fair Presentation of Financial Statements in Accordance with International Financial Reporting Standards (IFRS)?
15 Jul 2009	Malaysian Institute of Accountants Using Malaysian Standards on Auditing in the Audits of Small- and Medium-sized Entities Malaysian Auditing Manual June 2009

International Publications

Date of Issue	Publications
05 Mar 2012	IAASB Staff Questions & Answers Professional Skepticism In An Audit of Financial Statements
29 Dec 2010	SAPA - Audit Considerations in Respect of Going Concern in the Current Economic Environment
29 Dec 2010	Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Second Edition
08 Dec 2010	IAASB Staff Audit Practice Alert Auditor Considerations Regarding Significant Unusual or Highly Complex Transactions
27 Oct 2010	Forum of Firms: Good Practice Guidance "Client Acceptance and Continuance"
01 Mar 2010	Assurance and Related Services on Financial Statements other than Audits
11 Nov 2009	IAASB Staff Audit Practice Alert Emerging Practice Issues Regarding the Use of External Confirmations in an Audit of Financial Statements

Date of Issue

Activities

Local Activities

14 Apr 2009

Status of IFAC Clarity Project in Malaysia as at 31 March 2009

International Activities

28 Oct 2009

IFAC Clarity Centre

Comparison with Previous Standards

Date of Issue

Standards

Title

Effective Date

01 Jan 2010 ISQC 1 International Standard on Quality Control 1 Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Service Engagements By 1 Jan 2010