CHAPTER 8 : CORPORATE GOVERNANCE Group 8 1) SALEHAH BINTI ABDUL SHUKOR (10DAT18F2025) 2) NUR NAZIRAH BINTI MOHAMMAD HUSNI (10DAT18F2043) 3) NURUL BADRI BINTI AHMAD FADZIL (10DAT18F2066) 4) NURUL NADHIRAH BINTI NAJIMUDDIN (10DAT18F2070)   INTRODUCTION : Corporate governance is the system by which organisations are directed and controlled. It encompasses the relationship between the board of directors, shareholders and other stakeholders, and the effects on corporate strategy and performance. Corporate governance is important because it looks at how these decision makers act, how they can or should be monitored, and how they can be held to account for their decisions and actions. The published audited financial statements and related information are therefore of key importance. They will usually be the main information set to which shareholders and other stakeholders have access and this is why having credible financial statements supported by the auditor’s opinion is cruci

Review Chapter 1: Audit Documentation 1)MUHAMMAD MUAZ BIN MOHD HASSAN (10DAT18F1012) 2)AZLINA BINTI ABDUL LATIF (10DAT18F1087) 3)SALY YAM INMA ANZIRA BINTI ABDUL AZIZ YAM (10DAT18F1081) 4)NIVASHINI A/P SURESH (10DAT18F1064) 5)RIKHA SARI BINTI ZAINUDDIN GOPAL (10DAT18F1077) 6)SITI NOR AISHAH BINTI SHAHUDDIN (10DAT18F1083) INTRODUCTION Audit documentation stands for the documentation or records of the procedures that the auditors have conducted, the audit evidence that they got, as well as the conclusion they have made according to the evidence they acquire. Sometimes, people would call audit documentation as an audit working paper. Some examples of internal audit documentation are the internal control documents which the auditor has prepared in Microsoft Excel, Microsoft Word or various other application. Another example which describes audit documentation will be the working paper which an auditor will usually prepare to record and test expenses for depreciation. Refer to slide that we

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Definition : Audit documentation refers to the records or documentation of procedures that auditor performed, the audit evidence that they obtained and the conclusion that makes by them based on the evidence obtained. Audit documentation is sometimes called audit working paper or working paper.                   Internal control documents that auditor prepare in Ms words, Ms excel or other application is the example of audit documentation. Another best example that describes audit documentation would be the working paper that auditor prepares to document and test depreciation expenses. QUESTION : 1.What is audit documentation? 2. List the list of current files of audit documentation? 3. What is the important of audit documentaton? 4. What are requirement of preparing audit requirement? 5. What is the other word of audit documentation?   Ulasan untuk legal liability  1.  Auditors Liability: Types of Auditors Liabilities [Assignm

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