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
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
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
which restrict it from complying with the criteria or conditions to be waived; (3) the applicant or the approved person, as the case may be, has provided other measures that are sufficient and that
may restrict the import or export of capital, or affect the issuer’s ability to make payment to non-resident holders, they shall be disclosed in the registration statement. D. Statement by Experts If
other laws which restrict it from complying with the conditions to be waived; (3) the approved company has adopted other measures that are sufficient and that compensate for its non-compliance with the
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
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
a QoQ basis. Operating rate for the segment was at 93%. On a YoY basis, core EBITDA increased by 20% but was lower by 14% on a QoQ mainly due to difficult market conditions temporarily influenced by