已改进的审计师报告-MalaysianInstituteofAccountants.PDF

已改进的审计师 报告 事项问答 五月 2017 The views expressed in this publication are those of the staff of the Malaysian Institute of Accountants (“MIA”) Professional Practices and Technical and do not necessarily reflect the official policy or position of MIA or the MIA Council. The publication is owned by MIA and any part of the content shall not be referenced, extracted, utilised, shared and/or distributed by recipients of this publication without the written prior consent of MIA. Copyright © May 2017 by the Malaysian Institute of Accountants (MIA). All rights reserved. The Malaysian Institute of Accountants’ logo appearing on/in this publication is a registered trademark of MIA. No part of this publication either in whole or in part may be copied, reproduced, recorded, distributed, republished, downloaded, displayed, posted, stored or transmitted in any form (tangible or intangible) or by any means, including but not limited to electronic, mechanical, photocopying, scanning or audio/video recording, information storage or retrieval system for any purpose whatsoever without prior express written permission of MIA. Such request can be emailed to the Strategic Communication Department at: communications@.my Permission is however granted to any person to make copies of this publication provided that such copies are strictly for personal use or fair use in the academic classrooms. Such copies shall not be sold or disseminated and each copy shall bear the following credit line – “Used with the permission of the Malaysian Institute of Accountants”. Any unauthorized use of this publication and/or any creation of a derivative work therefrom in any form or by any means is strictly prohibited and may violate the relevant intellectual property laws. In the event of any violation or infringement of MIA’s copyright and/or logo, MIA will not hesitate to take legal action for