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MIA Inviting Comments on ED 545/2005 – “Auditing Fair Value Measurements And Disclosures”

21 July 2005 Auditing - Exposure Draft ED 545/2005     MIA INVITING COMMENTS ON ED 545/2005 -"AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES” The Malaysian Institute of Accountants has approved the release of this exposure draft for distribution to members, professional accountancy bodies, regulators and other interested parties for comment only. The exposure draft may be modified in the light of comments received before being issued in the form of an Approved Standard on Auditing. Comments should be submitted in writing so as to be received by 15 October 2005. Unless respondents request confidentiality, their comments are a matter of public [...]

21/07/2005|Exposure Draft|

MIA Inviting Comments on ED 1012/2005 – ” Auditing Derivative Financial Instruments”

21 July 2005 Auditing - Exposure Draft ED 1012/2005     MIA INVITING COMMENTS ON ED 1012/2005 -" AUDITING DERIVATIVE FINANCIAL INSTRUMENTS" The Malaysian Institute of Accountants has approved the release of this exposure draft for distribution to members, professional accountancy bodies, regulators and other interested parties for comment only. The exposure draft may be modified in the light of comments received before being issued in the form of an Approved Standard on Auditing. Comments should be submitted in writing so as to be received by 15 October 2005. Unless respondents request confidentiality, their comments are a matter of public record. [...]

21/07/2005|Exposure Draft|

AI200 : Objective and General Principles Governing an Audit of Financial Statements

21 February 2005 Auditing - Exposure Draft AI200     INTERNATIONAL STANDARD ON AUDITING Objective and General Principles Governing an Audit of Financial Statements Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability [...]

21/02/2005|Exposure Draft|

AI210 : Terms of Audit Engagement

21 February 2005 Auditing - Exposure Draft AI210     INTERNATIONAL STANDARD ON AUDITING Other Information in Documents Containing Audited Financial Statements Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards [...]

21/02/2005|Exposure Draft|

AI240 : The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements

21 February 2005 Auditing - Exposure Draft AI240     INTERNATIONAL STANDARD ON AUDITING THE AUDITOR'S RESPONSIBILITY TO CONSIDER FRAUD AND ERROR IN AN AUDIT OF FINANCIAL STATEMENTS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in September 2003 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved [...]

21/02/2005|Exposure Draft|

AI250 : Consideration of Laws and Regulations in an Audit of Financial Statements

21 February 2005Auditing - Exposure Draft AI250  INTERNATIONAL STANDARD ON AUDITINGCONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTSExplanatory ForewordThe Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing.The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing.ApplicabilityInternational Standards on Auditing (ISA) are to be applied in [...]

21/02/2005|Exposure Draft|

AI320 : Audit Materiality

21 February 2005 Auditing - Exposure Draft AI320     INTERNATIONAL STANDARD ON AUDITING AUDIT MATERIALITY   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]

21/02/2005|Exposure Draft|

AI510 : Initial Engagements – Opening Balances

21 February 2005 Auditing - Exposure Draft AI510     INTERNATIONAL STANDARD ON AUDITING INITIAL ENGAGEMENTS - OPENING BALANCES   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing [...]

21/02/2005|Exposure Draft|

AI550 : Related Parties

21 February 2005 Auditing - Exposure Draft AI550     INTERNATIONAL STANDARD ON AUDITING RELATED PARTIES   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]

21/02/2005|Exposure Draft|

AI560 : Subsequent Events

21 February 2005 Auditing - Exposure Draft AI560     INTERNATIONAL STANDARD ON AUDITING SUBSEQUENT EVENTS   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]

21/02/2005|Exposure Draft|

AI580 : Management Representations

21 February 2005 Auditing - Exposure Draft AI580     INTERNATIONAL STANDARD ON AUDITING MANAGEMENT REPRESENTATIONS   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]

21/02/2005|Exposure Draft|

AI600 : Using the Work of Another Auditor

21 February 2005 Auditing - Exposure Draft AI600     INTERNATIONAL STANDARD ON AUDITING USING THE WORK OF ANOTHER AUDITOR   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on [...]

21/02/2005|Exposure Draft|

AI1004 : The Relationship between Bank Supervisors and External Auditors

21 February 2005 Auditing - Exposure Draft AI1004     INTERNATIONAL STANDARD ON AUDITING THE RELATIONSHIP BETWEEN BANK SUPERVISORS AND EXTERNAL AUDITORS   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this Statement in October 1997 for publication. The status of the International Auditing Practice Statement is set out in the Preface to International Standards on Auditing and Related Services. Applicability This statement is issued for guidance only and is not intended to have the authority of an ISA.   Description: AI1004 Download Document

21/02/2005|Exposure Draft|

AI720 : Other Information in Documents Containing Audited Financial Statements

21 February 2005 Auditing - Exposure Draft AI720     INTERNATIONAL STANDARD ON AUDITING OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International [...]

21/02/2005|Exposure Draft|

AI1010 : The Consideration of Environmental Matters in the Audit of Financial Statements

21 February 2005 Auditing - Exposure Draft AI1010     INTERNATIONAL STANDARD ON AUDITING THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this Statement in October 1997 for publication. The status of the International Auditing Practice Statement is set out in the Preface to International Standards on Auditing and Related Services. Applicability This statement is issued for guidance only and is not intended to have the authority of an ISA. The purpose of this Statement is to provide practical assistance to auditors in the [...]

21/02/2005|Exposure Draft|

AI4400 : Engagements to Perform Agreed Upon Procedures Regarding Financial Information

21 February 2005 Auditing - Exposure Draft AI4400     INTERNATIONAL STANDARD ON AUDITING ENGAGEMENTS TO PERFORM AGREED UPON PROCEDURES REGARDING FINANCIAL INFORMATION   Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability [...]

21/02/2005|Exposure Draft|

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