been a change in the necessary circumstances as provided in the first paragraph, the Minister upon the recommendation of the SEC may modify or change the conditions already specified.

, ecological, social or cultural values which are considered outstandingly significant or critically important, at the national, regional or global level, as defined by the High Conservation Values (HCV

uncertain environment including it has always changed. The consumer has had the existed burden of household liability in high level bring to decelerate the purchase by choosing the needful product and

2021 Feedstock certification best practice standards list updated to include CBI Agriculture criteria following analysis that it meets requirements in appendix 2. Removal of indication that a part 2

environmental projects, while simultaneously aiming to improve insight into their estimated impact. The GBP provide high level categories for eligible Green Projects in recognition of the diversity of current

and constraints to clean growth • Pursuing opportunities for greater climate ambition http://www.ukpact.co.uk/ For more information, visit www.ukpact.co.uk Shaping High-Quality Environmental Disclosure

.................................................................................................07 Summary of Audit Inspection Results A. Firm-Level...........................................................................................................10 B. Engagement-Level

• Application controls 2 Why do we need to audit IT system? • Highly dependent on IT system • The companies with high overall IT risk assessment tend to have more accounting errors (Grant et al. 2008) • Li et al

crude run to a high level, although the Hydrogen Production Unit and Hydrocracking Unit underwent temporarily shut down between May and June. For this quarter, the gross refinery margin was 6.38 USD/BBL

percent, up from 2.8 percent at the end of 2016, reflecting a smaller increase in loans than last year. The level of capital reserves and loan loss reserves remained high. At the end of 2017, the total