price volatility risk before allocating an appropriate amount of investment money to digital assets, which are exposed to high risks due to price volatility. Besides, certain cryptocurrencies may lack
it deserves. Consequently, certain issues have emerged such as audit fee pressure and the lack of auditors. The Value of Audit Research Project is a joint initiative between the SEC and the TFAC with
within thirty days from the date of termination of membership. However, in practice, the payment could not directly be made to PVD member due to a lack of relevant member data; such as name and surname
conceal shareholding information, which could lead to inappropriate behaviors in the capital market or a lack of information that may affect investment decision making of investors. The SEC is therefore
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
to his lack of qualifications or his prohibited characteristics pursuant to the law regulating such business operators and the notifications issued by virtue of the said law, such person shall be
of commercial bank, securities company or financial institution established under specific law due to the lack of qualifications or the possession of prohibited characteristics pursuant to the law
risks or not responding to risks identified 4. Specific Financial Reporting and Audit Performance Considerations • A lack of effective communication between audit committees and audit firms • Consistency
• The case studies highlighted a number of positives but also a number of potential concerns: - Domination of the nomination committee. - Lack of transparency and quality of information. - Tunnelling