The Malaysia Audit Manual, 5th Edition, is a comprehensive guide designed to assist professional accountants and auditors in conducting audits for various reporting and non-reporting entities. It includes audit programmes, procedures, detailed and comprehensive checklists, and documentation required to support the auditor's conclusions and, ultimately, the audit opinion.  The manual is intended to serve as a practise aid in carrying out audit objectives. Using the guides provided, auditors would be able to tailor these procedures to their specific needs and audit objectives.

Key Features 

• General Outline followed by audit processes and methodology  
• Detailed guides on various sections covering technicalities, checklists and audit procedures 
• Auditors can tailor their audit requirements based on the complexity, size and nature of their audits using the comprehensive guides provided.