Accounting Programme
Accounting Programme
The role of the Accounting Programme is to develop modules and implement training programmes to enhance the knowledge and competencies of public sector auditors. The modules offered the most cover aspects of exposure and understanding of the application of accounting standards in Malaysia, namely Malaysian Public Sector Accounting Standards (MPSAS), Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS) that are existing, relevant and applicable to the auditees. This training approach acts as a catalyst for public sector auditors to remain aware of the latest standards in performing audits on Federal/State Government Financial Statements, Federal/State Statutory Bodies, Local Authorities and Government -linked Companies.
In addition, the Accounting Programme also provides training that involves the application of the International Standards of Supreme Audit Institutions (ISSAI) in the auditing of financial statements. Among the learning modules provided are related to risk assessment procedures; materiality and sampling; Audit Planning Memorandum (MPA); Balance Sheet; types of audit certificates and others. This is to ensure that the implementation of the audit on financial statements is in line with the requirements of the standards adopted by member countries of the International Organization of Supreme Audit Institutions (INTOSAI).
In the face of the increasingly challenging realities of the world of accounting and auditing, the Accounting Programme also has a role to play in implementing training programmes that focus on improving the knowledge and skills of participants. The focus is on the ability to detect non-compliance or irregularities that may occur in each transaction before verifying and commenting on the audited financial statements. It aims to ensure improvement in the work process which results in a more effective quality of audit work.
Objective
- Assist in strengthening the understanding of the important fundamentals of the application of accounting standards in Malaysia and under INTOSAI;
- Apply knowledge in auditing and provide suggestions for improvement to the audit;
- Increase participants' self-confidence to perform audits on financial statements; and
- Exposes and enables participants to learn issues and methods of solution from various perspectives through the sharing of knowledge and experience.
Courses Offered:
Among the courses offered by the Accounting Programme are:
- Audit on Financial Statements Based on ISSAI
- Compliance Audit
- Auditors' judgment Based on ISSAI
- Government Financial Statement Audit and Reporting Techniques
- IPSAS/MPSAS Cash Basis for Sabah Local Authorities
- Effects of Qualitative and Quantitative Factors in Auditing
- Islamic Financial Instruments
- Federal Government/State Government Accrual Accounting
- Application of Financial Instrument Valuation Techniques in the Auditing of Financial Statements
- Audit of Financial Statements Based on MPSAS
- Audit of Financial Statements Based on MFRS
- Forensic Audit of Financial Statements
- Financial Auditing Issues, Challenges and Proposed Solutions
- MPSAS: First Time Transition, Presentation of Financial Statement, Notes To The Financial Statements Related
- Shariah Based Auditing Techniques
Any further inquiries regarding courses under the Accounting Programme can refer to the officers listed below:
No. | Name | Position | Tel. No. | |
---|---|---|---|---|
1. | Suraya binti Adnan | Head of Accounting Programme | suraya.adnan@audit.gov.my | 06-782 2003 |
2. | Noor Rasyidah binti Engah | Assistant Director of Audit | noorrasyidah@audit.gov.my | 06-782 2035 |
3. | Amir Hizam bin Hamzah | Audit Assistant | amir.hamzah@audit.gov.my | 06-782 2032 |