PA602: MALAYSIAN TAXATION 2
STRUCTURED: 100 MARKS
STRUKTUR: 100 WWI-I
This section consists of FOUR (4 structured questions. Answers ALL questions.
Bahagian inf mengandungz' EMPAT (4) soalan struktur. Jawab SEMUA soaza
Iscd - polimas
The duties of the auditor are organized
according to the following four phases :
Planning the audit Getting
to know the company
Testing of internal control
Decision of audit approach
Intan Shairah Bt Che Din
PO LI MAS
Definition Audit Evidence
Any information used by the auditor to make a
decision as to whether the financial statements
under audit, have been prepared in accordance
with the Generally
AUDIT APPROACH STEPS
STEP 1 Adequately plan,control and record his work.
Step 2 ascertain the entitys system for recording and processing
transactions and assess the adequacy and reliability of the system.
Step 3 Obtain relevant and reli
A letter or document in which the
auditor expresses his or her opinion
about the financial statements at
the end of the audit examinations
performed on the basis of the
guidelines as provided for under
the audit standards.
INTERNAL CONTROL AND
DPA 3043 AUDITING
PROGRAM DAT 3D
LECTURE NAME : PN INTAN
STARTING WITH : MOHAMMAD FIRDAUS BIN MUNIR
MUHAMMAD AMMAR ROHIMIN BIN REMLI
MUHAMMAD ADLI TALHAH
RELIABILITY OF FINANCIAL
PROFESIONAL AUDITING PRACTICE
OVERALL AUDIT PROCESS
ROLE OF AUDITING AND ACCOUNTING
STANDARDS IN AUDITING PROCESS
The Accounting and Auditing Committee (AAC) of MIA is
responsible for issuing pronounce
1.1 THE NATURE OF AUDITING
- Refers to an independent examination of the
financial statements of an enterprise.
- Whether those statement give a true and fair
1.1.1 DEFINE THE NATURE OF
- Is a syste
AUDITING is a systematic process of
objectively obtaining and evaluating
evidence regarding assertions about
AUDITING enhances the credibility of
financial statements or other information
Fundamentals of Auditing
a. What is auditing ?
b. How auditing is different from accounting ?
c. Describe five fundamental concepts in audit ?
Suggested Answer :