Malaysian internal auditor's risk judgment performance: examining the impact of ISA 610 "using the work of the internal auditor"/ Fazlida Mohd Razali ... [et al.]

• Main Authors: Mohd Razali, Fazlida (Author), Ilias, Azleen (Author), Johari, Razana Juhaida (Author), Suntharanurak, Sutthi (Author), Ibrahim Acis, Norizelini (Author)
• Formato: Livro
• Publicado em: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, 2022-12.
• Assuntos: Article; PeerReviewed
• Acesso em linha: Link Metadata

Effective from December 2016, the Malaysian external auditor is required under the revision of the International Standard on Auditing (ISA) to give comments on Key Audit Matters (KAM) in the audit client's financial statement which indirectly increases the relevancy of ISA 610 "Using the W...