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ACRONYMS AND ABBREVIATIONS
ACCA Association of Chartered Certified Accountants
AOB Audit Oversight Board
CMSA Capital Markets and Services Act 2007
DA Data analytics
EAR Enhanced Auditors’ Report
EQCR Engagement quality control review
ISA International Standards on Auditing
ISQC International Standards on Quality Control
KAM Key Audit Matter
MIA Malaysian Institute of Accountants
MUGC Material uncertainty related to going concern
NAV Net asset value
PIE Public-interest entity
PLC Public-listed company
SC Securities Commission Malaysia
SCMA Securities Commission Malaysia Act 1993
SGA Statistics Gathering and Analysis
TCWG Those charged with governance
AUDIT OVERSIGHT BOARD
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