The auditor and the law / Rohani Mohd. Shah

Mohd. Shah, Rohani (1992) The auditor and the law / Rohani Mohd. Shah. AKADEMEIA, 2 (2). pp. 18-25. ISSN 0128-5610

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Abstract

Auditors, in any company stands in a unique and special postition. He is the one who prepares a 'true and fair view" of the company's Profit and Loss Account, an accounting document which is open for public inspection at anytime. Thus, in order to perform his duty, he has to be the" watchdog" of the company. However, this obligation is regulated by the Companies Act 1965. This Article deals with the laws governing the performance of his special position.

Item Type: Article
Uncontrolled Keywords: The auditor; The law; Company Profit and Loss Account
Subjects: H Social Sciences > HF Commerce > Business > Accounting. Bookkeeping
Divisions: Universiti Teknologi MARA, Terengganu
Depositing User: Staf Pendigitalan 5
Date Deposited: 18 Apr 2017 02:02
Last Modified: 18 Apr 2017 02:02
URI: http://ir.uitm.edu.my/id/eprint/16734

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