’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
, having obtained sufficient and appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive to the financial statements ; from ( 2.1.1
the auditor by March 8, 2013. Earlier, the SEC found that the company’s management prevented the auditor to obtain sufficient information and audit evidence necessary for reviewing the financial
The auditor expressed a qualified opinion on NRF’s interim financial statements for the third quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit evidence
obtain sufficient information and audit evidence necessary for reviewing the financial statements. Therefore, the auditor was unable to express his opinion on the aforementioned financial statements
referred to the SEC have been under investigation so that the SEC cannot disclose any details thereof. In practice, if unable to seek sufficient evidence in certain circumstances, the SEC will seek
confirmed the clients' trading orders via telephone, as she understood that these could have been evidence of the clients' trading orders. However, {A} failed to record her accepting of security trading
facts. Therefore, today (September 7, 2004), the SEC sent a letter requesting Mr. Anchanbutr to give information along with other related evidence by September 8, 2004 so as for the SEC to take further
usable, consequently necessitating sales below cost. However, the auditor was unable to verify this claim and found no supporting evidence to confirm the stated facts. After considering in conjunction
financial statements for Q1/2016 and Q2/2016 because the auditing scope was limited by the company’s executives. Consequently, the auditor was unable to find sufficient evidence to justify the management’s