Unqualified audit report and non-compliance with IFRS: Interview evidence

• Main Authors: Nazli, Ismail@Nawang, Mazni, Abdullah, Noor Sharoja, Sapiei
• Format: Conference or Workshop Item
• Language: English; English
• Published: 2017
• Subjects: HG Finance; K Law (General)
• Online Access: http://eprints.unisza.edu.my/1353/1/FH03-FUHA-17-11914.jpg; http://eprints.unisza.edu.my/1353/2/FH03-FUHA-17-11913.jpg; http://eprints.unisza.edu.my/1353/

This study aims to explore the reasons why an unqualified audit report was issued despite non-compliance with the International Financial Reporting Standards (IFRS) disclosure requirements. To achieve this objective, a semi-structured interview was used to gather opinions of auditors. Our findings s...