The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.

• Main Authors: Kasim, Nawal, Khalid, Nurul Khairiyah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2010
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Malaysia
• Online Access: https://ir.uitm.edu.my/id/eprint/31076/2/31076.pdf; https://ir.uitm.edu.my/id/eprint/31076/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/240

The current role of accountants is limited to compliance with rules and procedures and completeness of paperwork. It is easy to show that an organisation can comply with all rules and regulations without realizing that the financial reporting and auditing are fraudulent. Therefore, the function is i...