ISQC 1: Audit Firms must ensure that their Audits adhere to Quality Standards
The purpose of this is to reduce the RISKS of: 审计事务所必须确保他们的审计工作遵守质量标准，其目的是减少以下的风险： There are 2 Different Quality Control Standards 有两种不同的质量控制标准 [*] – However, effective 15 December 2022: [*] – 然而，即将在2022年12月15日生效:- ISQM 1 取代了 ISQC 1; ISA 220 财务报表审计的质量管理取代财务报表审计的质量控制 *Quick note to Audit Firms: Firms are recommended to research the requirements of the three new quality management […]
ISQC 1: Firm Level Quality Control
Scope of this ISQC | 范围 This International Standard on Quality Control (ISQC) addresses a firm’s duties regarding its quality control system for audits and reviews of financial statements and other assurance and related services engagements. The ISQC 1 should be read in conjunction with any applicable ethical requirements. Additional standards and guidance on the […]
ISQC 1: Self Assessment Checklist on the Quality Control Policies and Procedures at the Firm Level
Introduction The purpose of this checklist, among other things, is for each member to perform a self-assessment exercise on the quality control policies and procedures at the firm level. Part I of the checklist is organised around the elements detailed in the ISQC1 [*}. Part II will deal with issues that the Institute would expect […]
MIA Qualifying Examination
MIA Qualifying Examination – PDF MIA Education QE Application Form 1. Have you ever thought about becoming a Chartered Accountant in Malaysia? 2. Did you know that one of the ways to become an accountant is to complete the Malaysian Institute of Accountants Qualifying Examination (QE)? 3. Registration is currently open for the September 2022 […]
Initial Application of MFRS 17 and MFRS 9 – Comparative Information (Insurance Contracts)
Initial Application of MFRS 17 and MFRS 9 – Comparative Information (Amendment to MFRS 17 Insurance Contracts) – PDF 1. The MASB has issued Initial Application of MFRS 17 and MFRS 9—Comparative Information (Amendment to MFRS 17 Insurance Contracts). 2. The Amendment is limited to the transition requirements of MFRS 17 and has no effect on […]
IASB Exposure Draft ED 2021 9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
1. The Malaysian Accounting Standards Board (MASB) invites public comment to formulate responses to the International Accounting Standards Board (IASB) and the IFRS Interpretations Committee (IFRIC). 2. The deadline for comment on the Exposure Draft is 22 February 2022 – https://lnkd.in/edGZBDVu 3. Join our Telegram 👉 https://t.me/YourAuditor/2535 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 马来西亚会计准则委员会（MASB）邀请公众发表意见，以回应国际会计准则委员会（IASB）和国际财务报告准则解释委员会（IFRIC）的这项拟议修正。 2. 对征求意见稿提出意见的截止日期是2022年2月22日 – https://lnkd.in/edGZBDVu 3. […]
IASB Exposure Draft ED 2021 10 Supplier Finance Arrangements
1. The Malaysian Accounting Standards Board (MASB) invites public comment to formulate responses to the International Accounting Standards Board (IASB) and the IFRS Interpretations Committee (IFRIC). 2. The deadline for comment on the Exposure Draft is 28 February 2022 – https://lnkd.in/edGZBDVu 3. Join our Telegram 👉 https://t.me/YourAuditor/2535 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 马来西亚会计准则委员会（MASB）邀请公众发表意见，以回应国际会计准则委员会（IASB）和国际财务报告准则解释委员会（IFRIC）的这项拟议修正。 2. 对征求意见稿提出意见的截止日期是2022年2月28日 – https://lnkd.in/edGZBDVu 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 […]
Launching of “MIA SMPs channel” – a Dedicated Telegram Channel for SMPs
Launching of “MIA SMPs channel” – a Dedicated Telegram Channel for SMPs – PDF 1. Earlier in October, the Malaysian Institute of Accountants (MIA) announced the launch of a dedicated Telegram channel for Small and Medium Practitioners (SMPs), dubbed “MIA SMPs Channel.” 2. Once the account has been created, please visit these LINKs to connect […]
Amendments to the By-Laws (on professional ethics, conduct and practice) of the MIA
1. The Council of the Institute has approved the revision to Part A of the MIA By-Laws (on Professional Ethics, Conduct, and Practice) incorporating the revisions to the International Code of Ethics for Professional Accountants (Including International Independence Standards) as follows: 👉 Revisions to Part 4B of the Code to Reflect Terms and Concepts Used […]
Proposed International Standard on Auditing for Audits of Financial Statements of LCE
Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) – PDF 4
