. However, given the current lack of consensus on appropriate, viable transition pathways for some activities, flexibility is built in if a more cautionary approach is preferred in the short term. NEAR ZERO
additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry
Inappropriate client acceptance assessments which resulted in the audit firms accepting engagements with risks that went beyond an acceptable levels; Lack of documentation on the background search of potential
results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of
behavior indicating unsound financial condition; 2. within five years prior to the date of filing the application, the does not have tainted history or undertake any business fraudulently or indicating lack
indicating cheat or dishonest, irresponsibility, reckless in respective of protection of clients’ benefit, lack of cautiousness or unfair or unreliable business conduct; (5) be able to show that its
in respective of protection of clients’ benefit, lack of cautiousness or unfair or unreliable business conduct; In case where shareholder under the first paragraph is a legal entity, its director or
) Performing work in a manner that indicates a lack of professional ethics or standards as stipulated by an association under the Office’s approval; (18) Performing the management duty in a manner that indicates
compliance with any order of the Office or the Securities and Exchange Commission under Section 141, Section 142 or Section 143; (17) Performing work in a manner that indicates a lack of professional ethics or