On Saturday 27 November 2021 an online guest lecture was held with the topic "Current Issues in Auditing". This guest lecture invited two guest speakers, namely Dr. Azam Abdelhakeem Khalid Ahmed from Universiti Pendidikan Sultan Idris Malaysia and Dr. Anthony Liu from Beijing Normal University – Hong Kong Baptist University, United International College. This guest lecture was attended by approximately 200 undergraduate study program students who took Auditing class 1 and Introduction to Auditing Practice.
Dr. Azam presented the Current Issue in Sharia Audit. Currently, there is no single definition of sharia audit. However, when referring to Bank Negara Malaysia (BNM), Sharia audits are referred to as periodic assessments carried out from time to time to provide independent assessments and objective assurances designed to add value and increase the level of compliance with IFI business operations, with the main objective of ensuring control healthy and effective internal Sharia compliance system (BNM, 2010). Dr. Azam further explained about the roles of sharia auditors, qualifications and competency requirements of sharia auditors.
The second speaker is Dr. Anthony raised the title of Governmental Audit in China. Dr. Anthony started his presentation by explaining about the history of auditing in China, starting from the establishment of the audit system of the People's Republic of China (1949-present), audit work during the transition period of the economic system, audit work during the development of the socialist market economy system. In government audits, the audit process carried out is not much different from audits in general, starting from planning, preparation, implementation and completion. Dr. Anthony also explained the case study of the 2008 Olympic Games in China as an illustration of the role of government audit in China.
