Ensuring auditor independence : the case for small-medium practices in Malaysia

• Main Authors: Zainal Abidin, Nor Hafizah, Puat Nelson, Sherliza, Ahmad, Maslina
• Format: Article
• Language: English
• Published: 2021
• Subjects: HF5601 Accounting. Bookkeeping; HF5735 Business records management
• Online Access: http://irep.iium.edu.my/81135/1/4%2021%20Zainal%20Abidin%20et%20al%20Indep%20Requirements%20among%20SMPs%20AJAP%20.pdf; http://irep.iium.edu.my/81135/
• Institution: Universiti Islam Antarabangsa Malaysia

Research aim: The study aims to examine small and medium audit firms’ compliance on independence requirements as stipulated in the International Standard on Quality Control 1 (ISQC 1) in Malaysia. Design/ Methodology/ Approach: This study is qualitative in nature. It uses semi-structured interviews...