On Saturday 27 November 2021 an online guest lecture was held on the topic "Current Issues in Auditing". This time the guest lecture invited two guest speakers, namely Dr. Azam Abdelhakeem Khalid Ahmed from Sultan Idris Education University 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 taking Auditing 1 and Introduction to Auditing Practice classes.
Dr. Azam presented on Current Issues in Sharia Audit. Currently, there is no single definition of sharia audit. However, when referring to Bank Negara Malaysia (BNM), Sharia audit is referred to as a periodic assessment carried out from time to time to provide independent assessment and objective assurance designed to add value and increase the level of compliance with the IFI's business operations, with the main aim of ensuring control internal health and effectiveness. Sharia compliance system (BNM, 2010). Dr. Azam further explained the roles of sharia auditors, qualifications and competency requirements for sharia auditors.
The second speaker is Dr. Anthony raised the title Governmental Audit in China. Dr Anthony began his presentation by explaining the history of auditing in China, starting from the formation 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 market socialist economic 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.
