Page 64 - AOB 2018 (ENG)

Audit
Oversight
Board
ANNUAL
REPORT
2018

ACRONYMS AND ABBREVIATIONS

AARG ASEAN Audit Regulators Group
ACCA Association of Chartered Certified Accountants
ACGA Asian Corporate Governance Association
AOB Audit Oversight Board
CMSA Capital Markets and Services Act 2007
CPA Certified Praticising Accountant
EAR Enhanced Auditors’ Report
EP Engagement partner
EQCR Engagement quality control review
ICAEW Institute of Chartered Accountants in England and Wales
IFIAR International Forum of Independent Audit Regulators
ISA International Standards on Auditing
ISQC International Standards on Quality Control
KAM Key Audit Matters
MIA Malaysian Institute of Accountants
MICPA The Malaysian Institute of Certified Public Accountants
PCAOB Public Company Accounting Oversight Board
PIE Public-interest entity
PLC Public-listed company
SC Securities Commission Malaysia
SCMA Securities Commission Malaysia Act 1993

62 | PART THREE STATISTICS AND OTHERS

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