ACKNOWLEDGEMENT

(In the name of Allah, the Most Gracious and the Most Merciful)

Alhamdulillah. Thanks to Allah SWT, whom with His willing gi ing us the o!!ortunit" to com!lete this case stud". This !ro#ect was !re!ared for $acult" of Accountanc", %ni ersiti Teknologi MA&A (%iTM) Seri Iskandar, 'erak (asicall" for student in semester ) *achelor of Accountanc" in one of the re+uirement of MA$,)-, Integrated .ase Stud".

$irstl", we would like to e/!ress s!ecial a!!reciation that goes to Madam Siti 0a(ilah *inti Mohd Shaari for her su!er ision and guidance. Her in alua(le hel! of comments and suggestions throughout the !rocess of com!leting this case stud" ha e contri(uted to the success of this assignment. An a!!reciation as well to the entire grou! mem(er for constant coo!eration. Thank "ou for the assistance gi en.

1ast (ut not least, sincere thanks !ersonall" to those who indirectl" contri(uted in this research, "our kindness means a lot to us. Thank "ou er" much for "our kindness and moral su!!ort until this assignment is com!lete.

Thank "ou once again.