or through mutual agreements. The chapter also supports stakeholders’ access to information on a timely and regular basis and their rights to obtain redress for violations of their rights. V
obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly
. Since the transaction size is less than 15%, therefore, the Company has no obligation to report and disclose the transaction, and not oblige to obtain the resolution from shareholders. However, the
of big data analysis.Experts in financial technology (FinTech) business will share their views and experiences in transforming large and complex raw data into logical, useful information on investors
meetings and conducting public hearings. (In 2012, the SEC held 22 public consultations via its website.) In case of a high impact regulation, a large-scale seminar may be necessary. Moreover, the proposed
review is adequate, and the audit has quality. If the engagement teams fail to obtain sufficient appropriate audit evidence, the partners and the managers should be able to identify the issues before
, 50% as large-cap growth funds, and 94% are actively-managed funds. We obtain stock total returns, prices and financial statements data from Datastream database and construct asset pricing risk factors
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of