Incidence Qualified Opinions and the Effects on Auditor Switching: An Empirical Study in Malaysia

Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa



Penyelidikan ini mengkaji kesan laporan juruaudit yang bersyarat terhadap pertukaran Juruaudit. Penyiasatan telah dilakukan ke atas laporon tahunan syarikat-syarikat yang disenaraikan di BSKL. Hasil penyelidikan menunjukkan bahawa kewujudan laporan juruaudit yang bersyarat tiada kaitan dengan kepUtuSan menukar juruaudit sesebuah syarikat. Kajian Juga mendapati bahawa keputusan pertukaran juruaudit tidak ada perhubungan dengan saiz syarikat atau pun untung/ruginya. Adalah didapati bahawa sebahagian besar daripada lapOran juruaudit yang bersyarat adalah pada darjah ketenatan yang kurang membimbangkan.


 This study examines the effect of qualified opinions on auditor sWitching. lnvestigation was carned out on compantes listed on KLSE based on thelr annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor sWitches. A large proportIOn of the qualificatlOn were also found to be of a lesser degree of seventy.

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