The auditor and the law / Rohani Mohd. Shah

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

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.

Metadata

Item Type: Article
Divisions: Universiti Teknologi MARA, Terengganu
Journal or Publication Title: AKADEMEIA
ISSN: 0128-5610
Volume: 2
Number: 2
Page Range: pp. 18-25
Keywords: The auditor; The law; Company Profit and Loss Account
Date: 1992
URI: https://ir.uitm.edu.my/id/eprint/16734
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16734

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