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In Malaysia, the issues on the auditors duties and obligations been highlighted likes Technology Resources Industries (TRI) in year 1999 , Cold Storage (Malaysia) Bhd (CSMB) , the Transmile Group Bhd , Bumiputera Commerce-Holding Bhd (BCHB) (New Straits Time, 2007) , Syarikat Takaful Bhd audited account 2006 (News Straits Times, 2006) and etc. Therefore, the current company law (Company Act) had tightened the auditor duty on report to give a true and fair view of the financial position and required under the Corporate Law Reform Committee (CLRC) (Companies Commission of Malaysia, 2007).

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In Malaysia, the issues on the auditors duties and obligations been highlighted likes Technology Resources Industries (TRI) in year 1999 , Cold Storage (Malaysia) Bhd (CSMB) , the Transmile Group Bhd , Bumiputera Commerce-Holding Bhd (BCHB) (New Straits Time, 2007) , Syarikat Takaful Bhd audited account 2006 (News Straits Times, 2006) and etc. Therefore, the current company law (Company Act) had tightened the auditor duty on report to give a true and fair view of the financial position and required under the Corporate Law Reform Committee (CLRC) (Companies Commission of Malaysia, 2007).