SECTION B : Indicate the degree to which you agree or disagree with each of the following statements.

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1 APPENDIX 1 SECTION A BACKGROUND: 1. Job Title 2. Number of working experience (years) 3. Length of Company s establishment SECTION B : Indicate the degree to which you agree or with each of the following statements. A CERTIFICATION OF AUDIT Strongly agree Generally Agree Neither agree nor Generally Strongly No view A1 External audit contributes significantly towards improvements in : i) financial accounting system ii) financial reporting iii) quality of presentation of the statement of accounts iv) time taken for approval of the statement of accounts v) time taken for publishing the statement of accounts A2 Generally, some objections to the pre-audited statement of accounts signal problems with the Auditees i) financial management ii) financial accounting system Please provide any comments which you have in relation to Certification of Audit B AUDITORS TASK/PROCEDURES Strongly agree Generally Agree Neither agree nor Generally Strongly No view B1 External Auditors carry out extra testing as part of their audit if a company grows/developed B2 External Auditors determine the level of control, depending on : i) their experience with the engagement ii) complexity in the legal framework B3 As compare to External Auditors, Internal Auditors has a wider role in the prevention and detection of fraud. B4 Attendance of External Auditor to Board meeting helps in assessing the risk at preliminary stage B5 External Auditor should to be a member of Auditees quality assurance review team to identify the risk involved. B6 External Auditors has shown improvement in the submission the Letters of Weakness/Queries/ Management to Auditees in due time. B7 In public listed companies. interpretation of accounts to public is key accountability.

2 APPENDIX 1 C AUDITORS COST Strongly agree Generally Agree Neither agree nor Generally Strongly No view C1 External Auditors fee reflect : i) local circumstances ii) assessment of audit risk C2 Auditees borrowing is a risk which may impact the stability of the overall growth of the company. C3 Auditees paid fixed limited assurance audit fee if the financial statements are accurate and supported C4 Auditees paid extra fees if the accounts are misappropriate C5 External Auditors are charging extra fees for a qualified opinion accounts C6 Audit fees charged in Malaysia are low when compared with other ASEAN member countries C7 Low fees could potentially damage the reputation of the Malaysian audit profession as a whole. Are the fees you paid for the service received from auditors worth it? Please explain D AUDITORS QUALITY Strongly agree Generally Agree Neither agree nor Generally Strongly No view D1 Non Big 4 always send trained team members to perform Audit Jobs D2 Big 4 always send trained team members to perform Audit Jobs D3 D4 D5 A set of audit quality indicators should be disclosed by external auditors in annual report to ensure the quality work done External Auditors may use the work of Internal Audit External Audit cannot supplement their responsibility using Internal Audit work D6 Company reputation will be upgraded if audited by Big 4 D7 The appearance of audit firm s physical infrastructure is not that important. Overall, are you satisfied with the quality of service provided by your auditors?

3 APPENDIX 1 E AUDITORS OPINION E1 E2 With regard to the company s accounting estimates, the External Auditor often has to rely on evidence that is persuasive rather than convincing. External Auditor supports audit opinion with : i) an amount of evidence E3 E4 ii) exercising professional judgment Regardless of the strategy chosen, External Auditor will perform a sufficient level of substantive audit procedures to support the auditor s opinion The use of the experts in audit task does not diminish the auditor s responsibility for audit reports issued or opinions expressed. Please provide any comments which you have in relation to Auditors Opinion F AUDITORS CONSULTATION Strongly agree Generally Agree Neither agree nor Generally Strongly No view F1 Auditors should publicly disclose their policy on how they will discharge their responsibilities on Non Audit Services F2 Regular consultation between auditees and external auditors provides the basis for identifying opportunities for improvement in financial reporting. F3 Auditees operations will become more efficient after acquiring Non Audit Services F4 Acquisition of Non Audit Services resulted in less Statutory Audit fees. F5 Companies whom paid large fees for non-audit service tend to have greater earnings management MIA should provide a guideline for Non Audit Service to be followed by F6 Auditors Are you satisfied with the Non Audit Service fee charged by your auditors?

4 M - Malaysia APPENDIX ANALYSIS OF ANNUAL REPORT: INDUSTRIAL PRODUCT COMPANIES LI F- foreign Listed 2010 KLSE Total Num of subsidiaries Non Audit No Company Name Auditors Opinion Total assets long term debt Equity sum receivables Inventories Revenue M F Services 1 Scomi Eng Bhd Pricewaterhse coope Unqualified 742,677, ,128, ,424, ,518,000 17,659, ,984, ,000 2 United Bintang bhd Mazars Unqualified 37,213,112 6,000 18,327,036 3,399,448 19,993,343 22,619, ,000 3 A-rank BDO Unqualified 130,527,911-55,754,806 29,040,197 32,611, ,476, ,500 4 Seacera Tiles Bhd AFRIZAN TARMILI KHAUnqualified 175,512,140 5,603,863 84,139,572 53,489,681 22,554,592 90,406, Leweko Resources Bhd delloite kassim chan Unqualified 213,025,210 5,222, ,701,738 16,695,307 44,119,653 55,535, ,000 6 Premium Nutrients Bhd Raki Thomas Unqualified 465,135,000 90,447, ,866, ,258, ,577, ,049, Goodway Integrated maszar Unqualified 224,306,000 56,374,000 78,019,000 57,375,000 46,097, ,861, BIG Industries Berhad EY Unqualified 142,549,727 7,163,697 52,827,646 34,035,921 7,649,038 82,869, Linear Corporation Bhd Crowe Horwath Disclaimer of op 98,862,000-37,066,000 51,153,000 3,887,000 7,502, Luster Industries Bhd Grant Thornton Unqualified 58,468,954 78,150,212 19,681,258 14,067,729 8,759,109 44,125, Minho (M) Bhd STYL Associates Unqualified 456,982,000 21,737, ,788,000 47,790,000 86,142, ,446, Press Metal Berhad kpmg Unqualified 2,765,540, ,174, ,364, ,052, ,165, ,698,839, , Abric Berhad deloitte&touche Unqualified 96,819, ,242, ,050,981 17,310,219 17,648,282 66,513, , ALUMINIUM COMPANY OF MA Pricewaterhse cooper Unqualified 226,126, ,807, ,588, ,035, ,704, CSC STEEL HOLDING BHD deloitte&touche Unqualified 882,448, ,732, ,344, ,366,530 1,034,733, , DENKO INDUSTRIAL CORPORAT BDO Unqualified 118,856, ,964,154 39,578,958 21,865,457 13,965, ,117, ADVANCED PACKAGING TECHN PKF Unqualified 36,538,227 1,384,297 29,288,387 5,472,869 5,111,464 25,066, , Axix Incorp BHd PKF Disclaimer of opi 112,523, ,929,000 24,164, ,086, ,055, DOLOMITE CORPORATION BERHCrowe Horwath Unqualified 278,794,000 16,490, ,929,000 36,712,000 41,500,000 44,884, , KE C K S E N G ( M A L A Y S I AEY Unqualified 2,074,150,000 8,549,000 1,963,057,000 61,328, ,528,000 1,018,862, , AMALGAMATED IND STEEL MAZARS Unqualified ,044,850 35,036,183 76,211, ,288, Eonmetall Group Berhad kpmg Unqualified 205,682,783 20,234, ,375,036 15,830,758 65,301,594 95,897, , WIJAYA BARU GLOBAL BERHAD Baker Tilly Monteiro HUnqualified 292,489,000 19,208, ,926,000 9,000 24,580, K. SENG SENG CORPORATION BEY Unqualified 84,375,752 3,801,452 49,822,805 36,384,174 20,913,415 82,949, ATURMAJU RESOURCES BERHA UHY Unqualified 140,164,000 28,051,000 78,303,000 20,610,000 51,299,000 71,704, CB INDUSTRIAL PRODUCT Crowe Horwath Unqualified 247,309,000 87,969, ,135, ,857,000 39,291, ,410, VTI Vintage Bhd Omar Arif & Co qualified 41,842,045 12,336, ,403 1,638,163 7,564, Ann Joo Resources Berhad KPMG subsi others Unqualified 2,710,723,000 54,191,000 1,074,650, ,826 1,239,676,000 1,831,871, , Choo Bee Metal Ind Bhd EY Unqualified 435,876, ,358, ,617, ,874, MIECO CHIPBOARD BERHAPricewaterhse cooper Unqualified 575,360, ,654, ,436,000 44,770, ,208, , Rapid Synergy Berhad kpmg Unqualified 233,679,936 5,040, ,099,211 3,671,912 2,013,790 21,785, , W T K Holdings Berhad Ernst & Young Unqualified 153,912, ,228, ,427, ,334, ,670, GUNUNG CAPITAL BERHAD STYL Associates Unqualified 154,786,092 58,443,772 50,210,663 26,337, ,814 25,045, Thong Guan Industries Berhad KPMG Unqualified 323,175,583 4,034, ,710,791 73,452,586 79,511, ,598, , Kinsteel Bhd EY Unqualified 4,168,614, ,154,000 1,641,344, ,000,000 1,302,946,000 1,688,494, Sarawak Cable Berhad EY Unqualified 241,663, ,228,000 30,960, ,525, , SUCCESS TRANSFORMER CORPOCrowe Horwath Unqualified 243,936,874 10,396, ,336,298 80,749,080 50,457, ,465, , Tatt Giap Group Berhad KPMG Unqualified 408,439,127 29,106, ,377,211 73,042, ,128, ,058, , HARVEST COURT INDUSTRIES B UHY Unqualified 32,467,375 18,058 23,966,086 2,881,475 7,859, ,427, , MINETECH RESOURCES BERHA RSM ROBERT TEO,KUAN&CO 153,749,400 29,920,531 59,945,323 55,711,683 12,181, ,395, , Malaysia Steel Works (KL) Bhd SSY Partners, Unqualified 826,171,000 86,488, ,554, ,799, ,838,000 1,004,786, , UMS-NEIKEN GROUP BERHAD Crowe Horwath Unqualified 67,675,000-51,386,000 21,136,000 19,661,000 67,740, ORNAPAPER BERHAD Ernst & Young Unqualified 191,433,000 6,103, ,368,000 58,674,000 23,655, ,517, , Malaysian Packaging Ind Bhd Ernst & Young Unqualified 77,166,158 20,394,650 26,738,122 19,945,903 9,977,848 65,813, , EMAS KIARA INDUSTRIES BERH Crowe Horwath Unqualified 201,426,523 19,135,991 84,570,928 65,544,065 32,261, ,846, , GW plastic Holding bhd EY Unqualified 277,144,804 8,701, ,980,461 46,315,582 44,182, ,240, , Favelle Favco Berhad Crowe Horwath Unqualified 592,248,000 8,450, ,608, ,943, ,025, ,468, , SYARIKAT KAYU WANGI BERHA LLTC Unqualified 98,233, ,000 18,677,000 12,929,000 5,024,000 29,835, , Maxtral Industry Berhad PKF, Unqualified 271,518,156 21,511, ,313,489 51,085,719 11,807,507 61,464, Kossan Rubber Industries Bhd kpmg Unqualified 777,342,872 27,658, ,614, ,515, ,656,566 1,046,886, , Timberwell bhd Crowe Horwath Unqualified 69,271,000 5,167,000 45,153,000 5,567, ,000 8,334, Metech Group Berhad KPMG Unqualified 68,547,899 10,847,619 44,864,630 9,885,986 14,122, ,045, ,833

5 M - Malaysia APPENDIX ANALYSIS OF ANNUAL REPORT: INDUSTRIAL PRODUCT COMPANIES LI F- foreign Listed 2010 KLSE Total Num of subsidiaries Non Audit No Company Name Auditors Opinion Total assets long term debt Equity sum receivables Inventories Revenue M F Services 53 Pahanco (without quali) SSY Partners Unqualified 49,169,124-28,637,624 1,329,740 1,927,552 7,629, Tong Herr resource Crowe Horwath Unqualified 510,619,624 28, ,243,136 55,296, ,033, ,278, CHUAN HUAT RESOURCES BER ONG BOON BAH & CO Unqualified 367,627,167 3,768, ,709, ,342,225 77,500, ,582, SANBUMI HOLDINGS BERHAD Crowe Horwath Unqualified 151,188,000 4, ,943,000 53,296, ,000 64,061, MERCURY INDUSTRIES BERHAD SJ Grant Thornton Unqualified 52,853, ,772 43,268,274 15,470,093 10,346,580 50,195, , MAJOR TEAM HOLDINGS BERH Anuarul Azizan Chew Unqualified 70,661, ,344 40,988,311 7,779,411 31,221,174 14,919, EP Manufacturing Bhd. KPMG, Unqualified 565,820,000 70,265, ,481,000 82,277,000 36,689, ,519, , HOCK HENG STONE INDUSTRIE Ernst & Young Unqualified 83,368,910 9,028,597 48,982,916 19,652,545 21,897,557 43,022, , WAWASAN TKH HOLDINGS BER BDO Unqualified 137,879,426 61,455,461 20,863,111 10,519,238 8,414,206 69,573, , Can-One Berhad kpmg Unqualified 461,411,000 70,731, ,797, ,280, ,557, ,051, , PMB Technology Bhd kpmg Unqualified 244,064,000 5,878,000 97,243, ,034,000 20,736, ,436, , Perwaja Holding Bhd Crowe Horwath Unqualified 2,569,924, ,267, ,307,000 84,760, ,049,000 1,436,074, IRM GROUP BERHAD SJ Grant Thornton Unqualified 105,192, ,999 41,717,184 18,428,579 23,714, ,404, , BTM Resources Bhd Azman Wong Salleh & Unqualified 24,596,112 5,456,687 12,000,979 6,058,255 3,407,713 12,496, AIKBEE RESOURCES BER Folks DFK Unqualified 115,553,506 1,942,492 74,716,816 32,065,133 23,901,248 66,567, FURNIWEB INDUSTRIAL PRODU BDO Unqualified 98,049,000 7,113,000 72,022,000 15,048,000 21,650,000 81,980, , GEFUNG HOLDINGS BERHAD (wcrowe Horwath Unqualified 126,371,000 1,268,000 82,239,000 25,897,000 51,183,000 55,616, , PERISAI PETROLEUM TEKNOLO AljeffriDean Unqualified 433,693, ,028, ,752,073 12,434,371-75,213, Muar Ban Lee Group Berhad pkf Unqualified 70,361, ,616 58,307,106 16,193,713 23,465,807 44,084, , RALCO CORPORATION BERHAD RSM Robert Teo, Kua Unqualified 72,032,462 3,163,533 33,241,299 18,806,027 9,290, ,392, , WAH SEONG CORPORATION BE pwc Unqualified 2,009,711, ,489,000 1,040,238, ,078, ,115,000 1,523,356, , tracoma Holdg Bhd jamal amin&partners Unqualified 183,306, ,307,031 (83,665,102) 29,652,024 10,874, ,772, fututech ey Unqualified 35,305,695 20,000 27,600,711 12,179,890 1,944,045 17,933, , KNM Group Berhad KPMG Unqualified 3,524,152, ,956,000 1,730,769, ,406,000 69,063,000 1,556,975, , Sealink Int Bhd EY Unqualified 886,623, ,186, ,701,856 84,825, ,018, ,891, SUPERMAX CORPORATION BER Baker Tilly Monteiro Unqualified 1,065,372, ,529, ,523, ,373, ,088, ,281, VERSATILE CREATIVE BERHAD Baker Tilly Monteiro Unqualified 97,659,407 5,566,954 54,335,365 13,740,910 8,990,229 57,518, , Mentiga Corporation Berhad Afrizan Tarmili Khairu Unqualified 106,603,959 19,555,155 47,578,238 5,747, ,841 10,658, , Tien Wah Press Holdings Berha KPMG, Unqualified 445,323, ,381, ,668,000 52,031,000 68,964, ,666, , JOHORE TIN BERHAD Crowe Horwath Unqualified 123,710,737 8,231,010 94,407,381 35,980,524 33,477,169 95,562, PRESTAR RESOURCES BERHAD BDO, Unqualified 508,101,000 18,051, ,746, ,108, ,097, ,633, TECNIC GROUP BERHAD Ernst & Young Unqualified 117,612,941-80,397,588 44,696,174 15,747, ,734, , TA WIN HOLDINGS BERHAD Ernst & Young Unqualified 151,039,000 60,653,000 57,659,000 43,827, ,676, , SLP Resources Berhad KPMG Unqualified 111,988,088 2,753,402 75,723,606 28,762,455 20,942, ,092, , P.I.E. INDUSTRIAL BERHAD Deloitte KassimChan Unqualified 282,533, ,485,991 71,545,565 27,073, ,203, TIGER SYNERGY BERHAD Baker Tilly Monteiro Unqualified 74,688,703 81,335 42,035,182 8,322,661-10,655, , GE-SHEN CORPORATION BERHACrowe Horwath Unqualified 64,144,000 2,019,000 38,453,000 10,789,000 8,646,000 88,511, LAFARGE MALAYAN CEMENT B delloite kassim chan Unqualified 4,124,362, ,869,000 3,101,767, ,048, ,133,000 2,324,888, , DAIBOCHI PLASTIC AND PACKA DELOITTE KASSIMCHA unqualified 212,072,000 3,679, ,120,000 58,393,000 48,586, ,749, SMIS Corporation Berhad KPMG Unqualified 96,699,000-76,500,000 23,296,000 12,157,000 97,487, , Ta Ann Holdings Berhad kpmg Unqualified 1,565,781, ,641, ,536,122 28,187, ,199, ,277, , OCTAGON CONSOLIDATED BER Moore Stephens AC, Unqualified 305,784, ,852,000 90,403,008 22,064,930 12,119,990 40,280, LION INDUSTRIES CORPORATIO Deloitte KassimChan Unqualified 6,055,721, ,118,000 3,420,419, ,755,000 1,449,890,000 5,057,773, , LATEXX PARTNERS BERHAD STYL Associates Unqualified 399,164,948 51,587, ,783,704 56,242,994 47,237, ,245, Sindora Bhd kpmg Unqualified 725,852, ,190, ,894,000 36,300,000 10,418, ,094, , GOLDEN FRONTIER BERHAD Crowe Horwath Unqualified 157,635,155 3,330, ,579,223 37,391,129 23,628, ,873, WOODLANDOR HOLDINGS BER Deloitte KassimChan Unqualified 59,411,573 3,478,256 36,120, ,485,508 33,831, , TOP GLOVE CORPORATION BH Ernst & Young, Unqualified 1,372,010,000 3,025,000 1,116,366, ,617, ,511,000 2,079, ,000

6 X 2 Audit remuneration 477,000 35,000 41,000 95, , , , , ,000 76, , , , ,000 76, ,004 33,565 66, , ,000 40, ,772 63, ,500 43, ,000 49, , , ,000 70, ,000 68, , ,000 80, , ,000 36,000 75,610 81,000 83, ,000 50, ,500 80, ,000 58,000 52, ,300 51,000 67,985

7 X 2 Audit remuneration 45,000 59, , ,000 80,000 36, ,000 67, ,000 80, , ,000 73,000 54,300 58, , ,000 99,243 47,000 78,400 2,235, ,800 79,850 3,581, , ,500 50,393 89, ,000 72, , ,000 75,000 47, , ,395 71, , ,000 20, , , , , ,000 84, , ,000

8 ANALYSIS INDUSTRIAL PRODUCT COMPANIES LISTED IN KLSE IN YEAR 2010 APPENDIX 3 DATA CONVERTION INTO LOG10 Listed 2010 KLSE Company Name AUDITOR OPINION LOGSIZE LEV INVREC LOGSUBS LOGNAS LOGFEE 1 Scomi Eng Bhd United Bintang bhd A-rank Seacera Tiles Bhd Leweko Resources Bhd Premium Nutrients Bhd Goodway Integrated BIG Industries Berhad Linear Corporation Bhd Luster Industries Bhd Minho (M) Bhd Press Metal Berhad Abric Berhad ALUMINIUM COMPANY OF MALAYSIA CSC STEEL HOLDING BHD DENKO INDUSTRIAL CORPORATION BE ADVANCED PACKAGING TECHNOLOGY Axix Incorp BHd DOLOMITE CORPORATION BERHAD KE C K S E N G ( M A L A Y S I A ) BE R AMALGAMATED IND STEEL Eonmetall Group Berhad WIJAYA BARU GLOBAL BERHAD K. SENG SENG CORPORATION BERHA ATURMAJU RESOURCES BERHAD CB INDUSTRIAL PRODUCT VTI Vintage Bhd Ann Joo Resources Berhad Choo Bee Metal Ind Bhd MIECO CHIPBOARD BERHAD Rapid Synergy Berhad W T K Holdings Berhad GUNUNG CAPITAL BERHAD Thong Guan Industries Berhad Kinsteel Bhd Sarawak Cable Berhad

9 ANALYSIS INDUSTRIAL PRODUCT COMPANIES LISTED IN KLSE IN YEAR 2010 APPENDIX 3 DATA CONVERTION INTO LOG10 Listed 2010 KLSE Company Name AUDITOR OPINION LOGSIZE LEV INVREC LOGSUBS LOGNAS LOGFEE 37 SUCCESS TRANSFORMER CORPORATIO Tatt Giap Group Berhad HARVEST COURT INDUSTRIES BERHAD MINETECH RESOURCES BERHAD Malaysia Steel Works (KL) Bhd UMS-NEIKEN GROUP BERHAD ORNAPAPER BERHAD Malaysian Packaging Ind Bhd EMAS KIARA INDUSTRIES BERHAD GW plastic Holding bhd Favelle Favco Berhad SYARIKAT KAYU WANGI BERHAD Maxtral Industry Berhad Kossan Rubber Industries Bhd Timberwell bhd Metech Group Berhad Pahanco (without quali) Tong Herr resource CHUAN HUAT RESOURCES BERHAD SANBUMI HOLDINGS BERHAD (witho MERCURY INDUSTRIES BERHAD MAJOR TEAM HOLDINGS BERHAD EP Manufacturing Bhd HOCK HENG STONE INDUSTRIES BHD WAWASAN TKH HOLDINGS BERHAD Can-One Berhad PMB Technology Bhd Perwaja Holding Bhd IRM GROUP BERHAD BTM Resources Bhd AIKBEE RESOURCES BERHAD FURNIWEB INDUSTRIAL PRODUCTS B GEFUNG HOLDINGS BERHAD (withou PERISAI PETROLEUM TEKNOLOGI BHD Muar Ban Lee Group Berhad RALCO CORPORATION BERHAD

10 ANALYSIS INDUSTRIAL PRODUCT COMPANIES LISTED IN KLSE IN YEAR 2010 APPENDIX 3 DATA CONVERTION INTO LOG10 Listed 2010 KLSE Company Name AUDITOR OPINION LOGSIZE LEV INVREC LOGSUBS LOGNAS LOGFEE 73 WAH SEONG CORPORATION BERHAD tracoma Holdg Bhd (1.34) fututech KNM Group Berhad Sealink Int Bhd SUPERMAX CORPORATION BERHAD VERSATILE CREATIVE BERHAD Mentiga Corporation Berhad Tien Wah Press Holdings Berhad JOHORE TIN BERHAD PRESTAR RESOURCES BERHAD TECNIC GROUP BERHAD TA WIN HOLDINGS BERHAD SLP Resources Berhad P.I.E. INDUSTRIAL BERHAD TIGER SYNERGY BERHAD GE-SHEN CORPORATION BERHAD LAFARGE MALAYAN CEMENT BERHAD DAIBOCHI PLASTIC AND PACKAGING SMIS Corporation Berhad Ta Ann Holdings Berhad OCTAGON CONSOLIDATED BERHAD LION INDUSTRIES CORPORATION LATEXX PARTNERS BERHAD Sindora Bhd GOLDEN FRONTIER BERHAD WOODLANDOR HOLDINGS BERHAD TOP GLOVE CORPORATION BHD

11 ANALYSIS INDUSTRIAL PRODUCT COMPANIES LISTED IN KLSE IN YEAR 2010 APPENDIX 3 DATA CONVERTION INTO LOG10 Listed 2010 KLSE Company Name AUDITOR OPINION LOGSIZE LEV INVREC LOGSUBS LOGNAS LOGFEE

12 ANALYSIS INDUSTRIAL PRODUCT COMPANIES LISTED IN KLSE IN YEAR 2010 APPENDIX 3 DATA CONVERTION INTO LOG10 Listed 2010 KLSE Company Name AUDITOR OPINION LOGSIZE LEV INVREC LOGSUBS LOGNAS LOGFEE

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Financial Report Antares Funds Equities For the period ending 30 June 2016 a partner of: nabassetmanagement Ernst & Young 200 George Street Sydney NSW 2000 Australia GPO Box 2646 Sydney NSW 2001