摘要 : We report on a survey of auditor-client relationship problems in developed audit market in Malaysia. The study investigates client perspectives and views on important auditing process issues, valued added audit activities for clie... 展开 We report on a survey of auditor-client relationship problems in developed audit market in Malaysia. The study investigates client perspectives and views on important auditing process issues, valued added audit activities for client organisations and auditor rotation. Clients viewedhigh fees, excessive audit time requirements, difficulty in meeting auditor’s requests and audit personnel difficulties in understanding the business due to a lack of adequate audit professionals’ experience as problems. From the audit perspective, the study explores audit clientacceptance factors, independence issues and common problems encountered with the clients. 收起