COPYRIGHT

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.