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The new and revised International Standards of Auditing (ISAs) effective for audits with periods ending on or after 15 December 2016 have caused audit reports to be scrutinised more closely than ever before. While the main principles of a strong audit stay the same, the actual processes of audit work continue to evolve and keeping up to date with good audit practice is a daunting task for every accountant in practice.

The Malaysia Audit Manual, 4th Edition is designed specifically for preparers and auditors of financial statements, to confidently execute a proper conduct of an audit for a variety of reporting and non-reporting entities with the necessary documentation and working papers to support the eventual audit opinion. It has been updated to incorporate all the latest requirements brought about by the changes in auditing and accounting standards as well as the Malaysia legal framework.

This Manual provides a comprehensive compilation covering:

  • detailed explanations on each step of the entire audit process,
  • references to standards,
  • pro-forma worksheets and engagement letters,
  • practical audit checklists,
  • audit programmes,
  • schedules, and
  • sample auditors’ reports

This Manual is a proactive tool for the audit of MPERS, MFRS and Companies Act-Compliant financial statements.

Arrangement of Chapters

Chapter 1 General Outline • Glossary

Chapter 2 Audit Philosophy

Chapter 3 Planning

Chapter 4 Administration

Chapter 5 Internal Control Evaluation

Chapter 6 Trial Balance and Equity

Chapter 7 Assets

Chapter 8 Liabilities

Chapter 9 Income Statement

Chapter 10 Indirect Taxes

Chapter 11 Others


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