relieve the financial constraint which lead to more flexible position of the working capital in order to achieve the target backlogs. The backlog securing of company, however, depends on the result of
relieve the financial constraint which lead to more flexible position of the working capital in order to achieve the target backlogs. The backlog securing of company, however, depends on the result of
additional required steps in the audit process such as tests of opening balances, gaining understandings of client’s business and internal control system. Not only would the insufficiency of estimated
the financial constraint which lead to more flexible position of the working capital. The backlog securing of company, however, depends on the result of bidding process and the facilities support from
any misleading statement and poses no reasonable doubt to its completeness or insufficiency. Clause 22/13 In the case where the applicant wishes to make concurrent initial offering of units and debt
a liquidity constraint from the financial crisis in 1997. EMC group went into the rehabilitation process with the central court of bankruptcy and led to the recover process after such event. Until
equal or more than 15 percent but less than 50 percent. In this regard, if the Company successfully negotiated to buy KPN Academy shares from the other shareholders resulting in the insufficiency of newly
capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness
, Sapienza, and Zingales, 2015). If contracts are insufficient, culture and values may undoubtedly contribute to minimizing the inefficiencies caused by the insufficiency of the contractual environment (Guiso
careful. However, several instances found during our inspections seemed to suggest otherwise, especially regarding the insufficiency of audit evidence to support its conclusions, inappropriate procedures