Duty comes first


“Auditors are also required to exercise their professional scepticism during their audit and always apply the International Standards of Auditing as adopted by the Malaysian Institute of Accountants, ” the SC AOB noted.

KUALA LUMPUR: Auditors should be allowed to carry out their responsibilities and render their independent opinion without fear or favour and discharge their duties free from any retaliation, the Securities Commission’s (SC) Audit Oversight Board (AOB) has said.

“External auditors play an important role in promoting confidence in the quality and reliability of audited financial statements in Malaysia, ” the regulator said in a statement yesterday.

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SC , Securities Commission , Serba Dinamik , KPMG , audit ,

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