A Short Note on The Legal Aspects of Auditing Practice in Malaysia

Ng Eng Juan


This paper examines some of the legal aspects of auditing practice in Malaysia, such as: eligibility of being an auditor, appointment and retirement of auditor, duties, rights and liabilities of auditor. In the examination, references were made of the legislation being enforced in Malaysia, as well as some of the court decisions and professional pronouncemen ts of foreign countries.


Kertas ini rneneli ti se bahagian dari aspek-aspek undang-undang berkenaan dengan amalan audit di Malaysia, seperti kelayakan menjadi seorang juru audit, perlantikan dan persaraan juru audit, tugas-tugas, hak-hak, dan tanggungjawab-tanggungjawab juru audit. Penelitian ini adalah berdasarkan atas undang-undang yang berkuat-kuasa di Malaysia, dan juga keputusan mahkamah dan penyaraan profesyen di luar negeri.

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