Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to
services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
last year ending 31 December 2016 We have committed ourselves to strategies that emphasized on building up strong fundamentals in order to drive our businesses towards a sustainable growth organization
Industry fundamentals continue to be positive, led by strong demand growth outlook for 100% recyclable PET, supply balance and on-going restructuring seen in the PET and PTA industry with limited new supply
shares, and the low quality of the companies' accounting information, the free float was added to the study to serve as a proxy for company fundamentals. Lim et. al. (2005) study the immediate price impact
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general
assets. Aside from government bonds of core economies, they raised their holdings of Thai assets thanks to Thailand’s healthier fundamentals when compared with regional peers. The Thai Baht therefore
relating beverage containers and packaging; the impact of environmental, health and safety laws and regulations in the countries in which the Company operates. All such factors are difficult or impossible to