Audit quality in Malaysia hinges on compliance, evidence, and team expertise.
The article explores what makes a good audit in Malaysia by asking different types of auditors about important qualities. They found that top factors for a quality audit include following international standards, having a skilled audit team, and meeting the firm's quality standards. The study shows that senior auditors focus on risk assessment and internal review, while junior auditors prioritize competency and following standards. Understanding these differences can help improve audit quality in practice.