Paper Title
A Study of Auditor-Client Relationship in Malaysian Audit Environment

Abstract
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 viewed high 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 client acceptance factors, independence issues and common problems encountered with the clients. Keywordsó Auditor-Client Relationship, Malaysia.