Annual Report 2011 - The Malaysian Institute Of Certified Public ...

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President’s StatementTechnical Pronouncements57IAG/ISASupersededMICPAOperationalDateIFACOperationalDateISA 800(Revised andRedrafted)ISA 805(Revised andRedrafted)ISA 810(Revised andRedrafted)Special Considerations – Audits of FinancialStatements Prepared in Accordance with SpecialPurpose FrameworksSpecial Considerations – Audits of Single FinancialStatements and Specific Elements, Accounts or Itemsof a Financial StatementEngagements to Report on Summary FinancialStatementsISA 800 Jan. 2010 Dec. 2009− Jan. 2010 Dec. 2009− Jan. 2010 Dec. 2009(d) International Auditing Practice Notes (IAPN)MICPAIssue DateIFACIssue DateIAPN 1000 Special Considerations in Auditing Financial Instruments Mar. 2012 Dec. 2011(e)International Auditing Practice Statements (IAPS)MICPAIssue DateIAPS 1000 Inter-Bank Confirmation Procedures withdrawn(Mar. 2012)IAPS 1001 IT Environments – Stand-Alone Personal Computers withdrawn(Oct. 2007)IAPS 1002 IT Environments – On-Line Computer Systems withdrawn(Oct. 2007)IAPS 1003 IT Environments – Database Systems withdrawn(Oct. 2007)IAPS 1004The Relationship between Banking Supervisors and Banks’ ExternalAuditorswithdrawn(Mar. 2012)IAPS 1005 The Special Considerations in the Audit of Small Entities withdrawn(Jan. 2010)IAPS 1006 Audits of the Financial Statements of Banks withdrawn(Mar. 2012)IAPS 1007 Communications with Management withdrawn(Jan. 2006)IAPS 1008 Risk Assessments and Internal Control withdrawn(Jan. 2006)IAPS 1009 Computer-Assisted Audit Techniques withdrawn(Oct. 2007)IAPS 1010The Consideration of Environmental Matters in the Audit of FinancialStatementswithdrawn(Mar. 2012)IFACIssue Datewithdrawn(Dec. 2011)withdrawn(Dec. 2004)withdrawn(Dec. 2004)withdrawn(Dec. 2004)withdrawn(Dec. 2011)withdrawn(Jan. 2010)withdrawn(Dec. 2011)withdrawn(Jun. 2001)withdrawn(Dec. 2004)withdrawn(Dec. 2004)withdrawn(Dec. 2011)
58Technical PronouncementsPresident’s StatementMICPAIssue DateIAPS 1011 Implications for Management and Auditors of the Year 2000 Issue withdrawn(Jan. 2006)IAPS 1012 Auditing Derivative Financial Instruments withdrawn(Mar. 2012)IAPS 1013 Electronic Commerce – Effect on the Audit of Financial Statements withdrawn(Mar. 2012)IAPS 1014Reporting by Auditors on Compliance with International FinancialReporting Standardswithdrawn(Jan. 2010)IFACIssue Datewithdrawn(Jun. 2001)withdrawn(Dec. 2011)withdrawn(Dec. 2011)withdrawn(Jan. 2010)(f)ISRE 2400ISRE 2410International Standards on Review Engagements (ISRE)Engagements to Review Financial Statements(Previously ISA 910)Review of Interim Financial Information Performed bythe Independent Auditor of the EntityIAG/ISASupersededIAG/RS 1 & 2MICPAOperationalDateIFACOperationalDateJul. 2007 Dec. 2006− Jul. 2007 Dec. 2006(g) International Standards on Assurance Engagements (ISAE)ISAE 3000(Revised)ISAE 3400ISAE 3402ISAE 3420Assurance Engagements Other than Audits orReviews of Historical Financial InformationThe Examination of Prospective Financial Information(Previously ISA810)Assurance Reports on Controls at a ServiceOrganisationAssurance Engagements to Report on the Compilationof Pro Forma Financial Information Included in aProspectusIAG/ISASupersededMICPAOperationalDateIFACOperationalDateISA 100 Jan. 2007 Jan. 2005IAG 27 Jan. 2000 Jul. 1994– Jun. 2011 Jun. 2011– Mar. 2013 Mar. 2013(h) International Standards on Related Services (ISRS)IAG/ISASupersededMICPAOperationalDateIFACOperationalDateISRS 4400ISRS 4410Engagements to Perform Agreed-upon ProceduresRegarding Financial Information (Previously ISA 920)Engagements to Compile Financial Information(Previously ISA 930)IAG/RS 3 Jan. 2000 Jul. 1994IAG/RS 4 Jan. 2000 Jul. 1994
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PROGRESS THROUGH PARTNERSHIPSAnnual
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02notice of 54th AGMnotice of annua
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04objects, vision and missionobject
Page 7 and 8: 06MICPA Council 2011 / 2012MICPA Co
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114Penyata KewanganPresident’s St
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