國立高雄大學圖資館 |

Language: English

Back

A paradigm shift of auditors' role, duties and liabilities in Malaysiafrom watchdog to bloodhound /

Record Type:	Electronic resources : Monograph/item
Title/Author:	A paradigm shift of auditors' role, duties and liabilities in Malaysiaby Loganathan Krishnan.
Reminder of title:	from watchdog to bloodhound /
Author:	Krishnan, Loganathan.
Published:	Singapore :Springer Nature Singapore :2025.
Description:	xvi, 254 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	AuditorsLegal status, laws, etc.Malaysia.
Online resource:	https://doi.org/10.1007/978-981-95-0796-2
ISBN:	9789819507962$q(electronic bk.)

A paradigm shift of auditors' role, duties and liabilities in Malaysiafrom watchdog to bloodhound /
Krishnan, Loganathan.

A paradigm shift of auditors' role, duties and liabilities in Malaysiafrom watchdog to bloodhound /[electronic resource] :by Loganathan Krishnan. - Singapore :Springer Nature Singapore :2025. - xvi, 254 p. :ill., digital ;24 cm.

1. Introduction -- 2. Reforms Relating to the Office and Powers of Auditors -- 3. Duties and Obligations of Auditors -- 4. To Whom Auditors Should Owe Their Duties? -- 5. Auditors' Duty and Liability Position under Law of Tort -- 6. Auditors' Legal Position Under Law of Contract and Criminal Law -- 7. Audit Standards, Guidelines, by-Laws and Supervision of Auditors -- 8. Conclusion.

This book contributes to the legal discourse on the role, duties and liabilities of auditors in Malaysia from multiple perspectives. Challenges faced by auditors and their responses will also be discussed. The relevant provisions in the Companies Act 2016, Capital Market and Services Act 2007, Financial Services Act 2013, Central Bank of Malaysia's Guidelines, and the Malaysian Code of Corporate Governance 2021 and By-Laws are examined, and where necessary, reforms are proposed. Thus, this book will serve as a helpful guide for practitioners in advising their clients who are auditors. The book will also serve as a reference point for regulators and policy makers on the issues raised by the author on the approaches taken in other jurisdictions. Judges may also refer to this book to obtain a holistic view on auditors' legal position. Other researchers may develop further research gaps pointed out by the author and elevate the research to greater heights in order to garner changes in the laws. Researchers from other jurisdictions may refer to this book to obtain a vivid view on the legal position of auditors in Malaysia. Finally, auditors may take a leaf or two from this book in managing their role, duties and liabilities more effectively.

ISBN: 9789819507962$q(electronic bk.)

Standard No.: 10.1007/978-981-95-0796-2doiSubjects--Topical Terms:

1000438
Auditors
--Legal status, laws, etc.--Malaysia.

LC Class. No.: KPG885

Dewey Class. No.: 346.595063

A paradigm shift of auditors' role, duties and liabilities in Malaysiafrom watchdog to bloodhound /
LDR:02669nmm a2200325 a 4500 001 686296
003 DE-He213
005 20250831130216.0
006 m d
007 cr nn 008maaau
008 260213s2025 si s 0 eng d
020 $a 9789819507962$q(electronic bk.)
020 $a 9789819507955$q(paper)
024 7 $a 10.1007/978-981-95-0796-2 $2 doi
035 $a 978-981-95-0796-2
040 $a GP $c GP
041 0 $a eng
050 4 $a KPG885
072 7 $a LNC $2 bicssc
072 7 $a BUS010000 $2 bisacsh
072 7 $a LNC $2 thema
082 0 4 $a 346.595063 $2 23
090 $a KPG885 $b .K92 2025
100 1 $a Krishnan, Loganathan. $3 940276
245 1 2 $a A paradigm shift of auditors' role, duties and liabilities in Malaysia $h [electronic resource] : $b from watchdog to bloodhound / $c by Loganathan Krishnan.
260 $a Singapore : $b Springer Nature Singapore : $b Imprint: Springer, $c 2025.
300 $a xvi, 254 p. : $b ill., digital ; $c 24 cm.
505 0 $a 1. Introduction -- 2. Reforms Relating to the Office and Powers of Auditors -- 3. Duties and Obligations of Auditors -- 4. To Whom Auditors Should Owe Their Duties? -- 5. Auditors' Duty and Liability Position under Law of Tort -- 6. Auditors' Legal Position Under Law of Contract and Criminal Law -- 7. Audit Standards, Guidelines, by-Laws and Supervision of Auditors -- 8. Conclusion.
520 $a This book contributes to the legal discourse on the role, duties and liabilities of auditors in Malaysia from multiple perspectives. Challenges faced by auditors and their responses will also be discussed. The relevant provisions in the Companies Act 2016, Capital Market and Services Act 2007, Financial Services Act 2013, Central Bank of Malaysia's Guidelines, and the Malaysian Code of Corporate Governance 2021 and By-Laws are examined, and where necessary, reforms are proposed. Thus, this book will serve as a helpful guide for practitioners in advising their clients who are auditors. The book will also serve as a reference point for regulators and policy makers on the issues raised by the author on the approaches taken in other jurisdictions. Judges may also refer to this book to obtain a holistic view on auditors' legal position. Other researchers may develop further research gaps pointed out by the author and elevate the research to greater heights in order to garner changes in the laws. Researchers from other jurisdictions may refer to this book to obtain a vivid view on the legal position of auditors in Malaysia. Finally, auditors may take a leaf or two from this book in managing their role, duties and liabilities more effectively.
650 0 $a Auditors $x Legal status, laws, etc. $z Malaysia. $3 1000438
650 0 $a Auditing $x Law and legislation $z Malaysia. $3 1000439
650 1 4 $a Business Law. $3 761345
650 2 4 $a Auditing. $3 211905
650 2 4 $a Common Tort Law. $3 884523
650 2 4 $a Common Contract Law. $3 833848
650 2 4 $a Common Company Law. $3 837953
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
856 4 0 $u https://doi.org/10.1007/978-981-95-0796-2
950 $a Business and Management (SpringerNature-41169)