Specifically, this study address the following issues (1) Do locally established public practices in Malaysia adopt proper quality control policies and procedures, and audit documentation as required by A1220 and A1230 respectively?, (2) Does the Malaysian Institute of Accountants, the national accountancy body make endeavor to ensure that the locally established public practices comply with A1220 and A1230?,and (3) Can practice review be a tool to monitor the quality control policies and procedures, and audit documentation of locally established public practices?. Derived from the above central problem for research, the main objective of the current study is to determine whether practice review is feasible as a mean of monitoring the quality control and audit documentation adopted by the locally established public accounting practices. The specific objectives of the current study are (1) to determine whether locally established public practice adopt proper quality control policies and procedures as required by A1220, (2) To determine whether locally establish public practices maintain sufficiently complete and details audit documentation as required by A1230; and (3) To determine whether the locally public practice have knowledge on the exposure draft of practice enclosed with the MIA circular 2/93 dated 28 April 1993.

Research Team:
•  Normah Haji Omar (Dr),
•  Zaini Ahmad,
•  Mohd Johari,
•  Noor Sufiawati Khairani

Insititute:
UITM