Field report PAC 671: the study to explores the role of cognitive biases in decision-making as a contributing factor to non-compliance auditing / Nurul Syamimi Baharudin

Registered under the number LLP0024228-LGN, ZES Consultancy and Services PLT (ZESCS) came into existence on June 26, 2020, in accordance with the Limited Liability Partnership Act of 2012. Prior to this, ZESCS, also known as Zahra Energy Sdn Bhd, was founded on December 29th, 2017 and is located at Lot PT8201, Jalan Terengganu Lama Bukit Kuang. Its business types include automotive workshops, mechanical and electrical contractors, and financial consultation.
Prior to this, ZESCS was initially established on December 29, 2017, under the name Zahra Energy Services Sdn Bhd. Its current address is Lot PT8201, Jalan Terengganu Lama Bukit Kuang, and its commercial activities include financial consulting, mechanical and electrical contracting, and automotive workshops. Up to now, ZESCS has been operating out of its new location in Lot 17 and 18, Wisma Serangkai Jalan Sulaimani 24000 Kemaman, Terengganu, since May 2021. ZESCS is now focused on providing full-service financial management, which encompasses tax preparation, financial advising, accounting, and the “Office Central’’ system. Our services included ‘outsourcing’ monthly and annual accounting to customers, as well as assisting with the production of audit reports and tax calculations for the firm's or individual’s operation.