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This book contributes to the legal discourse on the role, duties and liabilities of auditors in Malaysia from multiple perspectives. Challenges faced by auditors and their responses will also be discussed. The relevant provisions in the Companies Act 2016, Capital Market and Services Act 2007, Financial Services Act 2013, Central Bank of Malaysia's Guidelines, and the Malaysian Code of Corporate Governance 2021 and By-Laws are examined, and where necessary, reforms are proposed. Thus, this book will serve as a helpful guide for practitioners in advising their clients who are auditors. The book will also serve as a reference point for regulators and policy makers on the issues raised by the author on the approaches taken in other jurisdictions. Judges may also refer to this book to obtain a holistic view on auditors' legal position. Other researchers may develop further research gaps pointed out by the author and elevate the research to greater heights in order to garner changes in the laws. Researchers from other jurisdictions may refer to this book to obtain a vivid view on the legal position of auditors in Malaysia. Finally, auditors may take a leaf or two from this book in managing their role, duties and liabilities more effectively.
Loganathan Krishnan obtained a Bachelor of Laws (Hons) from the University of London. He then pursued Master of Laws and Doctor of Philosophy from University of Malaya specializing in Company Law. He obtained a Postgraduate Certificate in Higher Education from Curtin University of Technology. He was in practice for 2 years at Thampa Solicitors, London before moving to academia clocking in 31 years this year. He lectures company law and corporate governance to undergraduate and postgraduate students respectively. He is a Chief Examiner and Moderator for Company and Business Law for Professional Examinations. He is a guest lecturer at Sussex University, School of Law, Politics & Sociology, University of Tunku Abdul Rahman and Taylor's University. He has presented at national and international conferences He has published articles in various scholarly, refereed, indexed double-blinded journals His most recent publication is with Springer titled The Impact of COVID-19 on Corporations and Corporate Law in Malaysia. His book titled Principles of Business and Corporate Law, Malaysia is in its 4th edition. He has published book chapters with Routledge, De Gruyter and Universiti Sains Malaysia. His research expertise is in the area of Company Law. He is a recipient of several research grants including from the Ministry of Higher Education, Malaysia. He is a Council Member of ASEAN Law Association of Malaysia, Committee Member of Constitutional and Human Rights Committee and Corporate Securities and Investment Committee, LAWASIA. He is also an article reviewer for Borneo Journal of Politics and Policy, Malaysian Journal of Law and Society, Australasian Journal of Law, Ethics and Governance and UUM Journal of Legal Studies. He is also the Editorial Board Member of Australasian Journal of Law, Ethics and Governance, Journal of the Australasian Law Academics Association and the Malaysian Competition Commission Competition Law Journal. He has served as an external examiner for LL.M and PhD for Northern University of Malaysia (UUM) and an external supervisor for Monash University Malaysia.
1. Introduction.- 2. Reforms Relating to the Office and Powers of Auditors.- 3. Duties and Obligations of Auditors.- 4. To Whom Auditors Should Owe Their Duties?.- 5. Auditors' Duty and Liability Position under Law of Tort.- 6. Auditors' Legal Position Under Law of Contract and Criminal Law.- 7. Audit Standards, Guidelines, by-Laws and Supervision of Auditors.- 8. Conclusion.
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