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A paradigm shift of auditors' role, ...

Krishnan, Loganathan.

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A paradigm shift of auditors' role, duties and liabilities in Malaysia = from watchdog to bloodhound /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	A paradigm shift of auditors' role, duties and liabilities in Malaysia/ by Loganathan Krishnan.
其他題名:	from watchdog to bloodhound /
作者:	Krishnan, Loganathan.
出版者:	Singapore :Springer Nature Singapore : : 2025.,
面頁冊數:	xvi, 254 p. :ill., digital ;24 cm.
內容註:	1. Introduction -- 2. Reforms Relating to the Office and Powers of Auditors -- 3. Duties and Obligations of Auditors -- 4. To Whom Auditors Should Owe Their Duties? -- 5. Auditors' Duty and Liability Position under Law of Tort -- 6. Auditors' Legal Position Under Law of Contract and Criminal Law -- 7. Audit Standards, Guidelines, by-Laws and Supervision of Auditors -- 8. Conclusion.
Contained By:	Springer Nature eBook
標題:	Auditors - Legal status, laws, etc. - Malaysia. -
電子資源:	https://doi.org/10.1007/978-981-95-0796-2
ISBN:	9789819507962

A paradigm shift of auditors' role, duties and liabilities in Malaysia = from watchdog to bloodhound /
Krishnan, Loganathan.

A paradigm shift of auditors' role, duties and liabilities in Malaysiafrom watchdog to bloodhound /[electronic resource] :by Loganathan Krishnan. - Singapore :Springer Nature Singapore :2025. - xvi, 254 p. :ill., digital ;24 cm.

1. Introduction -- 2. Reforms Relating to the Office and Powers of Auditors -- 3. Duties and Obligations of Auditors -- 4. To Whom Auditors Should Owe Their Duties? -- 5. Auditors' Duty and Liability Position under Law of Tort -- 6. Auditors' Legal Position Under Law of Contract and Criminal Law -- 7. Audit Standards, Guidelines, by-Laws and Supervision of Auditors -- 8. Conclusion.

This book contributes to the legal discourse on the role, duties and liabilities of auditors in Malaysia from multiple perspectives. Challenges faced by auditors and their responses will also be discussed. The relevant provisions in the Companies Act 2016, Capital Market and Services Act 2007, Financial Services Act 2013, Central Bank of Malaysia's Guidelines, and the Malaysian Code of Corporate Governance 2021 and By-Laws are examined, and where necessary, reforms are proposed. Thus, this book will serve as a helpful guide for practitioners in advising their clients who are auditors. The book will also serve as a reference point for regulators and policy makers on the issues raised by the author on the approaches taken in other jurisdictions. Judges may also refer to this book to obtain a holistic view on auditors' legal position. Other researchers may develop further research gaps pointed out by the author and elevate the research to greater heights in order to garner changes in the laws. Researchers from other jurisdictions may refer to this book to obtain a vivid view on the legal position of auditors in Malaysia. Finally, auditors may take a leaf or two from this book in managing their role, duties and liabilities more effectively.

ISBN: 9789819507962

Standard No.: 10.1007/978-981-95-0796-2doiSubjects--Topical Terms:

3788360
Auditors
--Legal status, laws, etc.--Malaysia.

LC Class. No.: KPG885

Dewey Class. No.: 346.595063

A paradigm shift of auditors' role, duties and liabilities in Malaysia = from watchdog to bloodhound /
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