![]() ![]() Therefore, the objective of this study is to examine the relationship between RPTs and audit fees in Malaysia. The risks and difficulties in audit works are often associated with increased audit fees. Therefore, auditors are exposed to audit risk and need to devote time and effort to performing audit work. Due to the potential abuse, RPTs are a challenge to the audit work. However, the increase in financial scandals involving RPTs proves that these transactions could potentially be used as a tool by stakeholders to extract firm's wealth. Kata Kunci: Urus niaga pihak berkaitan yuran audit usaha audit kompleksiti urus niaga pihak berkaitan ABSTRACT Generally, related party transactions (RPTs) can enhance the efficiency of firm's business operations. Juruaudit juga perlu memahami kepentingan setiap jenis urus niaga dan pihak berkaitan untuk membuat penilaian dan prosedur audit yang lebih bersesuaian. Kajian ini dapat menyediakan maklumat kepada penyedia penyata kewangan mengenai potensi risiko salah nyata penyata kewangan yang timbul daripada UPB. Dapatan kajian ini menyokong kepada teori agensi bahawa UPB secara umumnya meningkatkan risiko salah nyata dan kerja-kerja audit. Kajian ini mendapati UPB rumit, UPB mudah dan UPB efektif menunjukkan hubungan positif dan signifikan dengan yuran audit. Kajian ini meliputi 583 buah firma awam yang tersenarai di Bursa Malaysia bagi tempoh 2013 hingga 2017. Secara khususnya, kajian ini mengkelaskan UPB berdasarkan kompleksiti urus niaga dan pihak berkaitan iaitu terdiri daripada UPB rumit atau UPB mudah dan UPB efektif atau UPB konflik. Oleh itu, objektif kajian ini ialah untuk mengkaji hubungan antara UPB dan yuran audit di Malaysia. Risiko dan kesukaran dalam kerja audit ini seringkali dikaitkan dengan peningkatan yuran audit. Oleh itu juruaudit terdedah dengan risiko audit dan perlu menumpukan masa serta usaha untuk melaksanakan kerja audit. Disebabkan oleh potensi penyalahgunaan tersebut, maka UPB menjadi cabaran dalam kerja audit. Walau bagaimanapun, peningkatan dalam skandal kewangan yang melibatkan UPB menggambarkan bahawa urus niaga ini berpotensi dijadikan alat oleh pihak berkepentingan untuk merampas sumber kekayaan firma. This finding implies that MI processes have significant value creation and protection in the South African public finances through deterrence even though that cannot be quantified in monetary terms.Ĭonclusion: The study recommends that government should cooperate and encourage the implementation of the MI provisions to improve accountability, governance and oversight in the event when MI is detected or suspected during the audit process.ĪBSTRAK Secara umumnya, urus niaga pihak berkaitan (UPB) dapat meningkatkan kecekapan operasi perniagaan firma. The MI serves as a deterrent to future wrongdoing in the provincial administration. Results: It was found that the implementation of MI provisions of the amended Public Audit Act positively impacts on accountability, governance and oversight. Method: The survey design and a stratified sample of 200 middle and senior managers were used. Setting: Northern Cape provincial administration with regard to MI provisions of the Public Audit Act in relation to accountability, oversight and governance. The focus of the investigation was the recommendation strand of MI. However, none of those empirical investigations have been done in the South African context, focussing specifically, on how the material irregularity (MI) of the recently amended Public Audit Act impacts accountability, governance and oversight.Īim: This study aimed to explore the perceptions of middle and senior managers in the Northern Cape provincial administration on the impact of the implementation of the MI provisions of the amended Public Audit Act on accountability, oversight and governance. Task and activity logs keep record of the most crucial operations that Veeam Service Provider Console management agents perform in the client managed infrastructure, as well as configuration, management and security-related activities.Background: A lot of research on audit-related services and accountability in the international and African contexts has been conducted.Diagnostic logs are required when you submit tickets to Veeam Customer Technical Support. ![]() ![]() To troubleshoot issues with managed Veeam products or Veeam Service Provider Console you might need to gather diagnostic logs, or view task and activity logs.
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