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首页> 外文期刊>International Journal of Business and Management >Malaysia's External Auditing: The Case of the Better Tool for Analysis
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Malaysia's External Auditing: The Case of the Better Tool for Analysis

机译：马来西亚的外部审计：更好的分析工具

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Various rationales for external auditing appear to have limited application in the context of Malaysia where the auditors exist in an environment marked by little publicity and little public clamour for needed changes although the same environment is tarnished by numerous cases of corporate illegality, unaccountability and the use of questionable business practices. This situation is in marked contrast to that confronted by auditors in Anglo-Saxon countries and their counterparts from other developing countries in Asia such as India, South Korea and Singapore. Therefore, to appreciate "how" the social role of auditors is determined or "why" audit is executed in Malaysia, it is necessary to situate the interaction between "society" and the audit function within a proper "context" that includes history and environmental factors. It is accordingly suggested that a research conducted by applying the political economic theory - introduced by Tinker (1980) and refined by Cooper & Sherer (1984) to explain accounting experiences - driving an enlarged exogenous analytical framework of processual change analysis - developed by Smith (1973) and adapted to accounting by McKinnon (1986) - which in turn is supported by the qualitative case study research strategy that stresses the use of oral and documented evidence should be the more appropriate vehicle.
机译：在马来西亚的背景下，外部审计的各种理论似乎应用有限，尽管审计人员处于一个环境，但该环境的特点是很少公开宣传，也很少有人要求进行必要的变更，尽管同一环境因许多公司违法，不负责任和使用案件而受到损害。可疑的商业行为。这种情况与盎格鲁－撒克逊国家的审计师以及亚洲其他发展中国家（例如印度，韩国和新加坡）的审计人员所面对的情况形成鲜明对比。因此，要了解马来西亚如何确定“审计员”的社会角色或执行“为什么”审计，有必要将“社会”与审计职能之间的互动置于包括历史和环境在内的适当“背景”内因素。因此，有人建议通过应用政治经济学理论进行的研究-由廷克（1980）提出，并由库珀＆谢勒（1984）改进以解释会计经验-推动扩大的过程变化分析的外生分析框架-由史密斯（ （1973年），并由麦金农（1986年）进行会计处理-反过来又得到定性案例研究策略的支持，该策略强调使用口头和书面证据应是更合适的手段。

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