Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

period result from the movement in prices of raw mate- rials and products from the end of the previous reported period to the end of the current reported period. The cost of sales is impacted by inventory

overall financial conditions remained accommodative to economic expansion, with high liquidity in the financial system and low government bond yields and effective interest rates. Although the movement of

gains/losses from reported EBITDA. Inventory gains/losses in a period result from the movement in prices of raw mate- rials and products from the end of the previous reported period to the end of the

Association The main raw materials (Pig iron, shredded scrap) the price movement of the main raw materials, i.e. scraps and pig iron, had more fluctuated since the first quarter of 2016, by increasing in the

excluding inventory gains/losses from reported EBITDA. Inventory gains/losses in a period result from the movement in prices of raw mate- rials and products from the end of the previous reported period to the

excluding inventory gains/losses from reported EBITDA. Inventory gains/losses in a period result from the movement in prices of raw mate- rials and products from the end of the previous reported period to the

fixed sugar price scheme for domestic sugar consumption and introducing floating price as per world market movement, effectively on 15 January 2018, but also the Excise Tax scheme effectively on 16

liquidity of the instrument, or possibility of market movement toward a similar direction in the subregion, in addition to the information in the first paragraph. 11 Clause 25 The fund facts of the prospectus

movement of status as debtor or creditor of the client together with the list of collateral in a margin account and the outstanding balance of borrowed securities. 24 Repealed and added by the Notification