Audit & Assurance Services
Independent Assurance & Compliance In Malaysia
Four engagement types. Tailored to your specific regulatory & stakeholder needs.
Whether you require a statutory audit for annual regulatory filing or targeted factual findings for a transaction, every engagement is scoped precisely and led directly by senior partners.
1
Statutory Audit
An independent, rigorous audit of your company’s financial statements in accordance with International Standards on Auditing (ISA) as approved in Malaysia and the Companies Act 2016. We issue a formal audit report providing reasonable assurance on whether the financial statements present a true and fair view.
When it applies
- Annual statutory filing requirements with SSM and LHDN
- Board of Directors and shareholder annual reporting
- Financial institution, lender, or regulatory compliance submissions
2
Special Purpose Audit
A specialized audit engagement scoped to report on specific financial information, contractual compliance, or individual components outside the standard annual financial statement filing.
When it applies
- Grant, donor, or government funding compliance reporting
- Dissolution, liquidation, or winding-up accounts
- Joint venture, franchise, or turnover-based lease audits
3
Review of Financial Information
A limited-assurance engagement (ISRE 2400) relying primarily on inquiry, analytical procedures, and management discussions. It provides a cost-effective alternative to a full audit when positive assurance is not statutorily mandated.
When it applies
- Interim, quarterly, or management account reporting to parent entities
- Entities exempt from statutory audit under SSM exemption criteria
- Rapid stakeholder assurance at a lower cost and shorter timeline
4
Agreed-Upon Procedures
A targeted engagement (ISRS 4400) where we perform specific, customized audit procedures agreed upon between you and specified third parties. We issue a Report of Factual Findings without expressing an audit opinion, allowing stakeholders to draw their own conclusions.
When it applies
- Verification of specific account balances, inventory counts, or vendor payables
- Loan covenant compliance and fund utilization verification
- M&A transaction price adjustments or due diligence fact-checking
Unlike traditional audit firms where files are passed down to junior teams, your audit at TKT & Partners PLT is planned, managed, and signed off directly by the engagement partner.
Licensed & Certified Leadership
Led by MIA Chartered Accountants and approved public practice auditors with extensive experience from established international practices.
Cloud & Modern Audit Tech
Leveraging secure digital audit tools and data analytics to perform efficient, thorough reviews.
Scalable Engagement Scope
Tailored audit procedures structured to match your business size, complexity, and growth stage.
