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The Malaysian Approved Standards on Auditing issued by the Malaysian Institute of Accountants (MIA) is based on the International Standards on Quality Control, International Standards on Auditing, International Auditing Practice Statements, International Standards on Review Engagements, International Standards on Assurance Engagements and International Standards on Related Services of the International Auditing and Assurance Standards Board published by the International Federation of Accountants (IFAC).

The International Standards on Quality Control, International Standards on Auditing, International Auditing Practice Statements, International Standards on Review Engagements, International Standards on Assurance Engagements and International Standards on Related Services that are contained in this Handbook are reproduced herein with the kind permission and consent of the IFAC. All rights reserved. The approved text of all IFAC documents in this Handbook is that published by IFAC in the English language.

The reproduction of the text in this Handbook has been consented to by IFAC strictly on the basis that the user of this Handbook is not allowed to translate, reprint or reproduce or utilise in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or on any information storage or retrieval system, without prior permission in writing from IFAC.

International Standards on Quality Control, International Standards on Auditing, International Auditing Practice Statements, International Standards on Review Engagements, International Standards on Assurance Engagements and International Standards on Related Services publications are copyright of the International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York, NY 10017 USA. Email: Permission@ifac.org. Website: http://www.ifac.org.
 

The table below comprises the new International Standards on Quality Control and Auditing under the Clarity Project which is effective by January 1, 2010 and audits of financial statements for periods beginning on or after January 1, 2010 respectively.

The existing International Standards on Review Engagements, International Standards on Assurance Engagements and International Standards on Related Services and International Auditing Practice Statements remain effective until superseded by new standards.
 

THE MALAYSIAN APPROVED STANDARDS ON QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE AND RELATED SERVICES (MASA) Published 2010
  Title

Effective Date
  Preface to Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

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Approved by Council on September 2007
  The International Federation of Accountants

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Not Applicable
  Preface the The International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

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Effective as of January 1, 2010
  Glossary of Terms

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February 2009
  International Framework for Assurance Engagements

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Effective for Assurance Reports issued on or after January 1, 2007

International Standards On Quality Control
Standards Title

Effective Date
ISQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements

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By January 1 2010

International Standards On Auditing
Standards Title

Effective Date
ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with International Standards on Auditing

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Effective for audits of financial statements for periods beginning on or after January 1, 2010
ISA 210 Agreeing the Terms of Audit Engagements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010
ISA 220 Quality Control for an Audit of Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010
ISA 230 Audit Documentation

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Effective for audits of financial statements for periods beginning on or after January 1, 2010
ISA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010
ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 260 Communication with Those Charged with Governance

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 300 Planning an Audit of Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 320 Materiality in Planning and Performing an Audit

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 330 The Auditor’s Responses to Assessed Risks

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 402 Audit Considerations Relating to an Entity Using a Service Organization

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 450 Evaluation of Misstatements Identified during the Audit

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 500 Audit Evidence

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 501 Audit Evidence - Specific Considerations for Selected Items

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 505 External Confirmations

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 510 Initial Audit Engagements - Opening Balances

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 520 Analytical Procedures

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 530 Audit Sampling

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 550 Related Parties

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 560 Subsequent Events

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 570 Going Concern

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 580 Written Representations

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 610 Using the Work of Internal Auditors

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 620 Using the Work of an Auditor’s Expert

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 700 Forming an Opinion and Reporting on Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 705 Modifications to the Opinion in the Independent Auditor’s Report

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 710 Comparative Information - Corresponding Figures and Comparative Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 800 Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
ISA 810 Engagements to Report on Summary Financial Statements

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Effective for audits of financial statements for periods beginning on or after January 1, 2010.
     

International Standards On Assurance Engagements
Standards Title

Effective Date
ISAE 3402 Assurance Reports on Controls at Service Organisation

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Size : 375KB
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Effective for service auditors' assurance report covering periods ending on or after June 15, 2011

International Auditing Practice Statements
Standards Title

Effective Date
IAPS 1005 The Special Consideration in the Audit of Small Entities (withdrawn)

Withdrawn when the clarified ISAs become effective
IAPS 1014 Reporting by Auditors on Compliance with International Financial Reporting Standards (withdrawn)

Withdrawn when the clarified ISAs become effective
 
  THE MALAYSIAN APPROVED STANDARDS ON QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE AND RELATED SERVICES (MASA) Published 2008

Effective Date
 
Description : Malaysian Approved Standards on Auditing Part 1
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Description : Malaysian Approved Standards on Auditing Part 2
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Currently effective until superseded by new standards
 
  ANTI-MONEY LAUNDERING GUIDANCE

ISSUE DATE
  AMLA Guidance, 2nd Edition July 2005
 
  MIA QUALIFYING EXAMINATION GUIDELINES

ISSUE DATE
  Examination Guidelines July 2005

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