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Nur   Syahirah   Naja   Bt   Che   Amat Nurul   Nazihah   Bt   Abd   Walid Nurul   Shuhada   Bt   Mohd   Shariff Nurul   Ardilla   Bt   Abd   Razak Nur  Dania Natasha  Bt   Mohd   Illiyas

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IFAC MASA ISQC AOB AASB ESB IAPS PRACTICE REVIEW

A by-law is a rule or law established by an organization or community to regulate itself, as allowed or provided for by some higher authority. The higher authority, generally a legislature or some other governmental body, establishes the degree of control that the by-laws may exercise.

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www.fundamentalprinciplesandcinceptionalworks.edu.my

Fundamental Principles &  Conceptional  Works

Integrity O bjectivity Professional competence & due care Confidentiality Professional behaviour

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www.  fundamentalprinciplesandcinceptionalworks/mbl2021.upsi.edu.my

objectivity professional competence & due care confidentiality professional  behaviour

Straightforward Fair  &  truthfulness H onest

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professional competence & due care confidentiality professional  behaviour

(120.1) – Not  be get carried away their judgement by  emotions. Eg:bias ( 120.2 ) – Shall  not perform their services when situation of biases  exist.

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Maintain  their knowledge and  skills A ct diligently P rofessional standards Phases  in professional  competence Attainment A uditors  shall have professional knowledge  qualification C omply  with the  law Maintenance U nderstand  and be aware of the  relevent  technique of auditing

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N ot  disclose any information to third  party. C ontinue  to keep the confidential  information.

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Comply  with the relevant  law. I nform  all circumstances to the third  party. N ot  allowed to make  advertisement.

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SELF - INTEREST  Financial  interest or other interest S9(1)(b),S9(1)(c)

FAMILIARITY   Long association with the client

ADVOCACY  Become  promoter or having share

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Aspect under Section 240 Audit fees Commission Referral

Audit fees Charged by member should be based on day you are work perform to the  client. Example : Skill  and knowledge, level of training and experience and time necessarily spent engaged on the work . No  member shall mislead his client or public by charged an unrealistically low fee below RM500

Not  use a business name to practice the professional.  Not  allowed to practice as a chartered accountant or licensed accountant other than in his or her own name.

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A  member shall not pay commission to obtain a client.

A  member shall not accept commission from the client

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A  situation where a member refer another member to a  referral

A  professional accountant in public practice may referral fee

The  member being referred to need to inform referring member

Treats  shall be evaluated and safeguards shall be applied

They  may also pay a referral fee to obtain a client

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Mia : Section 290 Independence Independent in mind: keeping unbiased  opinions   Independent on appearance: do not have  anyshare  in client  company

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