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for the auditors. Another important reason for client detected adjustments is the lateness of receiving information and documents from other departments in the company. Due to a short time window to
“Animal Spirits” or “Irrational Exuberance” and through all prior knowledge and experience of asset pricing out the window in favor of “This time it’s different” valuation models. This paper advances an
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1 (-Translation-) Ref. No. IRS.025/2019 October 31, 2019 Subject Acquisition of Shares in Hello Bangkok LED Co, Ltd., which is an Assets Acquisition Transaction of the Company, Issuance and Offering of the Newly Issued Ordinary Shares of the Company through a Private Placement which is a Connected Transaction, Capital Reduction, Capital Increase, Entering into the Right to Sell Advertising Media Agreement which is a Connected Transaction, Appointment of the Independent Financial Advisor and Call...
auditor failed to assess the risk of fraud or the addition of “window dressing” in the financial statements. Example 8 : An entity received architectural services, but the architect asked the entity to make