indicating insufficient staff within the firm. Additionally, appropriate ratios for each audit firm may vary, depending on numerous factors, e.g., management system, the use of technology to assist in audit

completed) 1. Directors, Management and Controlling parties are i) possess qualifications and not possess any prohibited characteristics or any characteristics indicating a lack of appropriateness to be

Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE GOVERNANCE TO A HIGHER LEVEL 2011 This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. This document and any m...