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SC slaps Morison AAC partner with RM50,000 fine for non-compliance with audit standards


KUALA LUMPUR (Dec 16): Securities Commission Malaysia (SC)’s Audit Oversight Board (AOB) has imposed an RM50,000 fine on Morison AAC PLT partner Muhamad Hafiz Che Yusof for non-compliance with the International Standards of Auditing when auditing a public interest entity (PIE).
Muhamad Hafiz, who was an AOB registrant, breached Section 31Z(2) of the Securities Commission Malaysia Act 1993 (SCMA), the regulator said in a statement today.
“As a partner, Hafiz has failed to design and perform audit procedures involving audit of components of the PIE. He had also performed insufficient audit procedures on, among others, going concern assumption, construction contracts, trade receivables and amount owing by associate company,” said the SC. ....

Kuala Lumpur , Che Yusof , International Standards Of Auditing , Securities Commission Malaysia Sc Audit Oversight Board , Securities Commission Malaysia , Audit Oversight Board , Muhamad Hafiz Che Yusof , International Standards , Securities Commission Malaysia Act , குவாலா லம்பூர் , சர்வதேச தரநிலைகள் ஆஃப் தணிக்கை , பத்திரங்கள் தரகு மலேசியா ஸ்க் தணிக்கை ஓவர்‌ஸைட் பலகை , பத்திரங்கள் தரகு மலேசியா , தணிக்கை ஓவர்‌ஸைட் பலகை , சர்வதேச தரநிலைகள் , பத்திரங்கள் தரகு மலேசியா நாடகம் ,

Securities Commission Malaysia: Audit Partner Fined RM50,000 For Non-Compliance With International Standards On Auditing


Securities Commission Malaysia: Audit Partner Fined RM50,000 For Non-Compliance With International Standards On Auditing
Date
16/12/2020
The Securities Commission Malaysia’s (SC) Audit Oversight Board (AOB) has on 21 October 2020 imposed a RM50,000 fine on Muhamad Hafiz Bin Che Yusof, a partner of Morison AAC PLT for failure to comply with the International Standards on Auditing when auditing a public interest entity (PIE).
Muhamad Hafiz, who was an AOB registrant, breached Section 31Z(2) of the Securities Commission Malaysia Act 1993 (SCMA).
As a partner, Hafiz has failed to design and perform audit procedures involving audit of components of the PIE. He had also performed insufficient audit procedures on, among others, going concern assumption, construction contracts, trade receivables and amount owing by associate company. ....

Che Yusof , International Standards On Auditing , Securities Commission Malaysia Sc Audit Oversight Board , Securities Commission Malaysia , Audit Oversight Board , Muhamad Hafiz Bin Che Yusof , International Standards , Securities Commission Malaysia Act , சர்வதேச தரநிலைகள் ஆன் தணிக்கை , பத்திரங்கள் தரகு மலேசியா ஸ்க் தணிக்கை ஓவர்‌ஸைட் பலகை , பத்திரங்கள் தரகு மலேசியா , தணிக்கை ஓவர்‌ஸைட் பலகை , சர்வதேச தரநிலைகள் , பத்திரங்கள் தரகு மலேசியா நாடகம் ,