Publications by Mazars regarding the latest development in auditing, assurance and related professional standards for private and public entities in Malaysia and globally.
A Guide to Joint Audit
Benchmark on key audit matters
Overview of The New Auditor's Audit Report under the ISAs
These queries have been taken into account by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) and a revised set of auditing standards on auditors’ reports were issued in 2015. These are effective for companies with financial years ending on or after 15 December 2016.
Mazars - Benchmark on Key Audit Matters
Note that the UK regulation goes even beyond the obligations of the ISAs: for example, the UK auditors have communicated in their auditor’s reports on materiality and scoping considerations for group audits, which is not required by the ISAs.