International Auditing and Assurance Standards Board (IAASB)
Less Complex Entities (LCE) Standard: A Panacea for A Cost-Effective Audit?
The long-awaited, separate, standalone, proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) which is based on the core requirements of the International Standards on Auditing (ISAs)…
December 15, 2021
Highlights of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Changes in accounting standards have in turn brought about significant change to the audit of accounting estimates.
June 18, 2019
Decisions of the Disciplinary Committee of the MIA
Decisions of the Disciplinary Committee of Malaysian Institute of Accountants…
August 17, 2022
Transfer Pricing Characterisation – Why does it matter?
The risk-reward theory in economics states that higher the risk, higher the return.…
August 10, 2022
Brief Hearing Procedure in a Disciplinary Proceeding (Part 2)
It is essential that members understand the procedures of MIA’s enforcement proceedings…