Events of Importance in External Auditing in Malaysia, 1957-1997^a
Azham Md. Ali

Abstract
The enlarged exogenous analytical framework supported by the conduct of qualitative case study method is used to investigate the role and contribution of external auditing in Malaysian society. The interpretive framework provides guidance in identifying significant historical events categorized into three groups: intrusive events, central response events and the rest of response events. Following the identification of these events, there is the analysis of available patterns of transformation decomposed into source, diffusion and reaction phases. The source phase giving significance to the influence brought about by the environmental attributes surrounding audit and other systems has the intrusive events coming into the picture. As for the diffusion phase, there is the presence of the central response events and the rest of response events to the exclusion of the intrusive events. Finally, when it concerns the reaction phase, there is the involvement of all three types of events: intrusive events, central response events and the rest of response events. The study provides understanding of the operational form of contemporary audit practice in Malaysia and the historical, social, economic and political determinants of that form.

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