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      <title>BKAA5013 SEM LH201 LHDNM K4 by lina yusof</title>
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      <description>Made with a warm hug during Covid-19 uncertainty :)</description>
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      <pubDate>2020-10-31 01:16:52 UTC</pubDate>
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         <title>Your lecturer :)</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878181324</link>
         <description><![CDATA[<div>Hi everyone...just in case you didn't see me clearly yesterday during Webex session, so, this is your lecturer - Dr. Nor Zalina Mohamad Yusof</div>]]></description>
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         <title>Course Syllabus</title>
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         <pubDate>2020-10-31 02:02:03 UTC</pubDate>
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         <title></title>
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         <pubDate>2020-10-31 10:29:46 UTC</pubDate>
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         <title></title>
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         <pubDate>2020-10-31 10:33:41 UTC</pubDate>
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         <title>Students&#39; feedback</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878586899</link>
         <description><![CDATA[<div>Please fill up this google form at the end of Week 1 (i.e. on Tuesday 3 Nov 2020). Your responses are very much appreciated. TQ</div>]]></description>
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         <pubDate>2020-10-31 13:14:46 UTC</pubDate>
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         <title>Slides presentation</title>
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         <pubDate>2020-10-31 15:10:17 UTC</pubDate>
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         <title>Compulsory readings</title>
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         <pubDate>2020-10-31 15:13:42 UTC</pubDate>
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         <title>Compulsory reading</title>
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         <title>Compulsory reading</title>
         <author>linayusof1885</author>
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         <pubDate>2020-10-31 15:15:35 UTC</pubDate>
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         <title>Compulsory reading</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878697134</link>
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         <pubDate>2020-10-31 15:16:24 UTC</pubDate>
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         <title>Compulsory reading</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878697660</link>
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         <pubDate>2020-10-31 15:16:58 UTC</pubDate>
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         <title>Compulsory reading</title>
         <author>linayusof1885</author>
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         <pubDate>2020-10-31 15:17:30 UTC</pubDate>
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      <item>
         <title>ADDITIONAL READING 1</title>
         <author>linayusof1885</author>
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         <pubDate>2020-10-31 15:18:52 UTC</pubDate>
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      <item>
         <title>ADDITIONAL READING 2</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878700024</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-10-31 15:19:23 UTC</pubDate>
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      <item>
         <title>ADDITIONAL READING 3</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878700523</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-10-31 15:19:53 UTC</pubDate>
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      <item>
         <title>ADDITIONAL READING 1</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878701607</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-10-31 15:20:56 UTC</pubDate>
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      <item>
         <title>ADDITIONAL READING 2</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878702484</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-10-31 15:21:51 UTC</pubDate>
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      <item>
         <title>Notes on Topic 4</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878704004</link>
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         <pubDate>2020-10-31 15:23:16 UTC</pubDate>
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      </item>
      <item>
         <title>Theories for Auditing</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878713561</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-10-31 15:33:15 UTC</pubDate>
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      </item>
      <item>
         <title>QUIZ 1</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878726490</link>
         <description><![CDATA[<div>Please attempt the questions individually</div>]]></description>
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         <pubDate>2020-10-31 15:47:15 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878726490</guid>
      </item>
      <item>
         <title>QUIZ 2 Q2</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878728789</link>
         <description><![CDATA[<div>Please attempt the question individually</div>]]></description>
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         <pubDate>2020-10-31 15:49:24 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/878728789</guid>
      </item>
      <item>
         <title>Group Members</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879205694</link>
         <description><![CDATA[<div>1. FOZIAH RAMLI (827745)<br>2. FARIDAH HASHIM (827744)<br>3.AHMAD RIZAL AB MANAN (827742)<br><br><br></div>]]></description>
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         <pubDate>2020-11-01 03:18:02 UTC</pubDate>
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      <item>
         <title>Group Members</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879207394</link>
         <description><![CDATA[<div>1. JAFFAR TUKIRAN (827747)<br>2. NUR FARHANA HAZWANI ABDUL BASIR (827752)<br>3. NURUL FATIHA SOHAIMI (827753)</div>]]></description>
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         <pubDate>2020-11-01 03:21:35 UTC</pubDate>
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      <item>
         <title>Group members</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879207452</link>
         <description><![CDATA[<div>1. Norasnidah Ali 827750<br>2. Rose Afdayanti 827754<br>3. Noraznita Miswan 827751<br>4. Siti Aisyah 827755<br><br></div>]]></description>
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         <pubDate>2020-11-01 03:21:43 UTC</pubDate>
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      <item>
         <title>Group members</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879207502</link>
         <description><![CDATA[<div>1.Ahmad Zamakhshari Hasbullah (827743)<br>2. Ismail Amir Salim (827746)<br>3. Mohd Zaini Bahron (827748)<br>4. Mohd Zaki Nasir (827749) <br><br></div>]]></description>
         <pubDate>2020-11-01 03:21:51 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879207502</guid>
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      <item>
         <title>Group members</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879209794</link>
         <description><![CDATA[<div>1) Foziah - 827745<br>2) Faridah - 827744<br>3) Rizal - 827742<br><br><br><br></div>]]></description>
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         <pubDate>2020-11-01 03:26:14 UTC</pubDate>
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      <item>
         <title>PRESENTATION - TOPIC 2</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879214820</link>
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         <pubDate>2020-11-01 03:36:52 UTC</pubDate>
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         <title>PRESENTATION - TOPIC 2</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879218013</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 03:42:37 UTC</pubDate>
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      <item>
         <title>PRESENTATION - TOPIC 3</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879218683</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 03:43:55 UTC</pubDate>
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      <item>
         <title>News on auditor independence</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879421739</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.complianceweek.com/accounting-and-auditing/sec-pwc-to-pay-8m-for-auditor-independence-violations/27756.article#:~:text=PwC%20will%20pay%20approximately%20%248,to%20violate%20its%20independence%20rules." />
         <pubDate>2020-11-01 06:46:51 UTC</pubDate>
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      <item>
         <title>SEC to relax auditor independence rule</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879425198</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.accountancyage.com/2020/10/29/industry-divided-over-sec-auditor-independence-reforms/" />
         <pubDate>2020-11-01 06:49:09 UTC</pubDate>
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         <title>News</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879430377</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.accountingtoday.com/opinion/the-war-of-auditor-independence" />
         <pubDate>2020-11-01 06:52:16 UTC</pubDate>
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         <title>Recent news</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879431959</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 06:53:12 UTC</pubDate>
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      <item>
         <title>News - Big firms court cases</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879436102</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.afr.com/companies/professional-services/court-actions-against-deloitte-ey-kpmg-and-pwc-20190404-p51avg" />
         <pubDate>2020-11-01 06:55:39 UTC</pubDate>
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         <title>News - deficient audit</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879438407</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.sec.gov/news/press-release/2018-302" />
         <pubDate>2020-11-01 06:56:59 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879438407</guid>
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      <item>
         <title>KPMG</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879440443</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.justice.gov/usao-sdny/pr/5-former-kpmg-executives-and-pcaob-employees-charged-manhattan-federal-court-fraudulent" />
         <pubDate>2020-11-01 06:58:13 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879440443</guid>
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      <item>
         <title>Malaysia 1MDB</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879441686</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.scmp.com/news/asia/southeast-asia/article/2184302/malaysia-fines-audit-firm-deloitte-serious-breaches-linked" />
         <pubDate>2020-11-01 06:58:59 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879441686</guid>
      </item>
      <item>
         <title>EY</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879444712</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 07:00:51 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879444712</guid>
      </item>
      <item>
         <title>Amended detail teaching plan</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879488952</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 07:29:16 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879488952</guid>
      </item>
      <item>
         <title>Audit Quality - Big 4 urged to challenge</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879492427</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.bloomberg.com/news/articles/2020-07-14/big-four-urged-to-challenge-clients-as-audit-quality-slides" />
         <pubDate>2020-11-01 07:31:32 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879492427</guid>
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      <item>
         <title>QUIZ 3</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879887229</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 12:54:45 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879887229</guid>
      </item>
      <item>
         <title>QUIZ 4</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879893562</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 13:01:09 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879893562</guid>
      </item>
      <item>
         <title>INDIVIDUAL PROJECT</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879896608</link>
         <description><![CDATA[<div>Deadline: Sunday 13 December 2020</div>]]></description>
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         <pubDate>2020-11-01 13:03:57 UTC</pubDate>
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      <item>
         <title>Reference - how to write critical review</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879899523</link>
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         <pubDate>2020-11-01 13:06:45 UTC</pubDate>
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      <item>
         <title>Reference 2 - Writing a critique</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879900570</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 13:07:43 UTC</pubDate>
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      <item>
         <title>Reference 3</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879903345</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-01 13:10:24 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/879903345</guid>
      </item>
      <item>
         <title>Knowing myself..Jeff</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880187321</link>
         <description><![CDATA[<div>You might be said I'm unfriendly person at the first sight, but try to say 'hi' to me and you will discover more about me. I'm a happy go lucky person, creative and lot of passion when doing what I interested in. Let's us Graduate On Time mates.. :)</div>]]></description>
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         <pubDate>2020-11-01 16:56:04 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880187321</guid>
      </item>
      <item>
         <title>Getting To Know Fatiha</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880762931</link>
         <description><![CDATA[<div>i'm shy at first but come and say hi and you found out that i'm actually quite funny :)<br>keep calm and lets do this. Fighting!</div>]]></description>
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         <pubDate>2020-11-02 01:08:48 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880762931</guid>
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      <item>
         <title>ENRON</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880799593</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.nytimes.com/2001/11/29/business/enron-s-collapse-the-overview-enron-collapses-as-suitor-cancels-plans-for-merger.html#:~:text=Enron%2C%20the%20champion%20of%20energy,expected%20to%20seek%20bankruptcy%20protection." />
         <pubDate>2020-11-02 01:31:22 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880799593</guid>
      </item>
      <item>
         <title>ENRON - 2</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880801329</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.nytimes.com/2002/01/16/business/enron-s-collapse-overview-arthur-andersen-fires-executive-for-enron-orders.html" />
         <pubDate>2020-11-02 01:32:24 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880801329</guid>
      </item>
      <item>
         <title>Hi! I’m Farhana. Nice to know you☺️</title>
         <author>farhanahazwanie</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880924965</link>
         <description><![CDATA[<div>A mother of 2. Food lover. I enjoy watching Korean dramas &amp; I like to make a new friends as well. <br>May اللّهُ ease our journey to Master in Science (International Accounting). <br>اَمِين يَا رَبَّ الْعَالَمِيْن <br>Keep calm &amp; let’s do this together💪🏻You’ll never walk alone💪🏻</div>]]></description>
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         <pubDate>2020-11-02 02:59:43 UTC</pubDate>
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      </item>
      <item>
         <title>TOPIC 2 PRESENTATION SLIDES</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880980942</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-02 03:41:57 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/880980942</guid>
      </item>
      <item>
         <title>MCCG 2017</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/881109450</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-02 05:00:21 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/881109450</guid>
      </item>
      <item>
         <title>DEANGELO (1981)</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/881174856</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-02 05:36:15 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/881174856</guid>
      </item>
      <item>
         <title>IAASB FRAMEWORK</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/881465558</link>
         <description><![CDATA[]]></description>
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         <pubDate>2020-11-02 07:49:03 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/881465558</guid>
      </item>
      <item>
         <title>RIZAL - REFLECTION WEEK 1</title>
         <author>linayusof1885</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884568650</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:04:15 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884568650</guid>
      </item>
      <item>
         <title>JEFF - REFLECTION WEEK 1</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884569065</link>
         <description><![CDATA[<div>1. Independence, competence and honesty (integrity) are 3 main values MUST have in an auditor<br>2. Without 1 of it, that auditor will produce poor quality of audit report<br>3. Big firm maybe has advantage on resources to built independence and competence among their auditors, but not the honesty (integrity)</div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:04:29 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884569065</guid>
      </item>
      <item>
         <title>FATIHA-REFLECTION WEEK 1</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884569696</link>
         <description><![CDATA[<div>1. The importance of auditor being competence and independence<br>2. How size of big firm although can give audit quality still need to consider integrity and honesty<br>3. The need for audit quality. Audit quality is important for management to make decison based on that. Stakeholder can trust the financial statement presented</div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:04:52 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884569696</guid>
      </item>
      <item>
         <title>FARHANA - REFLECTION WEEK 1</title>
         <author>farhanahazwanie</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884569713</link>
         <description><![CDATA[<div>1. Audit quality comes from the independence and competence auditors.<br>2. Reliable financial statement important to the user in making a good decisions. <br>3. Professional competence can be achieved by receiving adequate training and experience in all aspects of audit works.<br>4. The size of firm effect auditors' audit quality.<br>5. The bigger the firm, the higher audit quality will effect the auditors decisions. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:04:53 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884569713</guid>
      </item>
      <item>
         <title>Zaini - Reflection Week1</title>
         <author>mzainibahron</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884570363</link>
         <description><![CDATA[<div>1. Always be honest while doing audit / investigating.<br>2. Free your mind &amp; appearance to get better result in assurance engagement.<br>3. Enhance knowledge and skills to improve your credibility &amp; ability.</div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:05:16 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884570363</guid>
      </item>
      <item>
         <title>Zaki- Reflection Week 1</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884570775</link>
         <description><![CDATA[<div>Interrelation in concept of auditing (independence, competence &amp; honesty) &amp; auditor size to fulfill audit quality.</div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:05:31 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884570775</guid>
      </item>
      <item>
         <title>Aznita - Reflection Week 1</title>
         <author>aznita82</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884570794</link>
         <description><![CDATA[<div>1) Indepence comprises two : independence of mind &amp; independence of appreance.<br>2) The size of auditors gives effect to the going concern reports.<br>3) Honesty is an integrity. Act without fear and favour :)</div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:05:32 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884570794</guid>
      </item>
      <item>
         <title>Asnidah reflection Topic 2 &amp; 3 :                                   To achieve quality audit, an auditors must have 3 main aspect :1. Competence2. indepence 3. integrity Indepence is comprise independence in mind &amp; indepence in appearance. Independence in mind is freely to express an aopinion towards FS being audited while independence in apperance means act freely not to show good relation with the client so that public will not judge.  </title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884572831</link>
         <description><![CDATA[<div><br><br>Differences 'independence' between internal/external audit is Internal audit is more independence to produce report to management to improve the operation while external auditor is independently can express opinion towards FS being audited.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:06:37 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884572831</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884575232</link>
         <description><![CDATA[<div>Ahmad - <br><br>1) a good auditor should possess three main charecters,competence, independence and integrity<br><br>2)The big firm basically have the advantages towards audit quality if compared to small firm<br><br>3) </div>]]></description>
         <pubDate>2020-11-03 01:07:52 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884575232</guid>
      </item>
      <item>
         <title>FOZIAH - REFLECTION WEEK 1</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884577700</link>
         <description><![CDATA[<div>1.CONCEPT OF AUDITING<br>-STEWARDSHIP, AGENCY, ACCOUNTABILITY<br>- COMPETENT &amp; INDEPENDENT - QUALITY<br>- RULES/STANDARD/GL FOR AUDITING<br>-INTEGRITY<br><br>2. HISTORY OF AUDITING - PRIOR 1840S- <br><br>3. NATURE OF AUDITING - OBJECTIVE -I.NATURE, II. PURPOSE, III- SCOPE<br><br>4. IMPORTANT THEORY- POLICEMEN THEORY, LENDING CREDIBILITY THEORY, INSPIRED CONFIDENCE, AGENCY THEORY<br><br>5. INDEPENDENCE TYPES - 1.IN MIND, 2. IN APPEARANCE <br><br>6. FACTORS EFFECT QUALITY AUDIT: I. iNDEPENDENCE, II. COMPETENCE, III. ETHICS/INTEGRITY, IV. KNOWLEDGE (INDUSTRY), SKILL(TRIGGERED ISSUES)<br><br>7. HOW THE SIZE OF FIRM INFLUENCE THE QUALITY OF AUDIT : SIZE OF FIRM V. QUALITY - IMPORTANT ARTICLES : I. DEANGELO (1981)II. LENNOX (1990)  III. SIVOIS &amp; SIMUNIA(2016) IV. JIANG AT AL (2018)<br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:09:20 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884577700</guid>
      </item>
      <item>
         <title>Week1 Reflection                      	•	Indepence of mind &amp; apperence important                 •	Professional competence and due care                                •	Honesty that keep high valuable reputation     </title>
         <author>pidie9578</author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884578297</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 01:09:42 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884578297</guid>
      </item>
      <item>
         <title>AISYAH REFLECTION WEEK 1</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884585580</link>
         <description><![CDATA[<div>1.audit quality have 3 elements<br>Independence<br>Compentence<br>Honesty <br><br><br>2.Audit scandals recently involved Big 4 clients indicates the honest is so important in audit quality<br><br>3.Size of firm is not really signaficant to factor a of audit quality </div>]]></description>
         <pubDate>2020-11-03 01:13:52 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884585580</guid>
      </item>
      <item>
         <title>ROSE AFDAYANTI</title>
         <author></author>
         <link>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884861063</link>
         <description><![CDATA[<div>1. Audit quality involves element as input, process and output<br>2. Size firm will affect to audit quality<br>3. Honesty is an<br> integrity</div>]]></description>
         <enclosure url="" />
         <pubDate>2020-11-03 03:53:24 UTC</pubDate>
         <guid>https://padlet.com/linayusof1885/LH201BKAA5013/wish/884861063</guid>
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