Deficit from business combination under common control (22.9) (22.9) - - Total equity 11,386.6 10,793.0 593.6 5.5 Statement of Financial Position Change Analysis of Financial Position 10 Assets Total assets
capital 231.0 2,497.0 Retained earnings 3,011.3 2,508.7 Surplus on business combination under common control 328.0 353.1 Other components of SE -239.5 -429.5 Non-Controlling Interest 108.6 202.9 Total
Deficit from business combination under common control (22.9) (22.9) - - Total equity 11,386.6 10,793.0 593.6 5.5 Statement of Financial Position Change Analysis of Financial Position 10 Assets Total assets
or matters where the audit teams should seek consultation in the firm’s quality control manual, e.g. matters on business combination, share-based payment, financial instruments. • Audit teams may not
. (2012) find that IT control deficiencies affect management forecasts. The management forecasts will be less accurate with the existence of material IT control deficiencies. 3 Why DO WE NEED To Audit IT
Rules, Conditions and Procedures for Operational Control in Underwriting of Securities (No. 2)
service Cost was 564.4 MB, an increase by 62.7 MB or 12.5% y-o-y is in alignment with the growth sale trend. The Company can control the cost of materials and labor costs in effectively, which results in an
alignment with the growth sale trend. The Company can control the cost of materials and labor costs in effectively, which results in an increase in gross profit compared to the same period last year and
maintains its mission to oversee and develop the quality of auditors in the capital market. The quality control system of the audit firms is regularly inspected, and the audit engagement is randomly selected
(with more than 50% control) Controlling structure in reverse takeovers 4 Merged firm Combined value $12.6 mn (63 mn shares x $0.2 Private firm value $ 10 mn (50 mn shares x $0.2) Public firm