Malaysia legislation
Section 69
Section 69
Auditor’s report
(a)
in the case of a prescribed institution which is a company, shall be made in accordance with section 174 of the
*Companies Act 1965; and
(b)
in the case of a prescribed institution, other than a company, shall certify whether or not in the opinion of the auditor—
(i)
all the information and explanations which are in the opinion of the auditor necessary for the purposes of the audit have been obtained;
(ii)
according to the best of the information and explanations given to him, the profit and loss account and balance sheet give a true and fair view of the state of affairs of the prescribed institution for the financial year concerned;
*NOTE—The Companies Act 1965 [Act 125] has been repealed by the Companies Act 2016 [Act 777]
which comes into operation on 31 January 2017–see subsection 620(1) of Act 777.
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(iii)
books of account have been kept properly by the prescribed institution so far as it appears from the audit of the accounts; and
(iv)
proper returns adequate for the purposes of the audit have been received by him from offices of the prescribed institution not visited.
(2)
(Deleted by Act A1502).
Additional requirement on auditor