Do Provision for Non -Audit Services (NAS) Give Rise to Audit Fees

Jeya Santhini Appannan, Dr. Haslida Abu Hasan, Nurakmar Mohamad Salleh, Nurazwani Mat Radzi

Abstract


Throughout the years, auditing field has experienced tremendous change, but in Malaysia, the charged fees are still found to be the lowest in Asean countries. Literatures forwarded non-audit services among others as being influential to audit fees. Thus, this study aims at exploring the significant of non-audit services in charting audit fees in Malaysia. 100 public listed companies were surveyed comparing their non-audit service (NAS) they used and reasons, auditees complexity, auditees risk, auditor’s opinion, auditees size and audit fees. Findings indicated that NAS is insignificant to audit fees charged in Malaysia.


Keywords


non-audit service; audit fees; audit disclosure;auditees size;auditees complexity

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