all services performed for clients, including services performed by entities closely aligned through common employment and other means, and evaluating whether any of those services might impair
common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm
for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense
, the Company might have to further purchase and collect adjoining land thereto from external parties to ensure the large-scale land acquisition for an additional office in the future for such purpose. In
qualifications and smart contracts by SEC-approved ICO portals; (3) There might not be enough necessary information disclosed for investors.(4) These is no business operators under SEC supervision allowed
of its investment. It had been discovered that the PVD uses the SET Index as its benchmark indicators, however, such use of SET Index might not be the most suitable comparative factors due to the
Administration, NIDA said that the findings indicated that the present theory on economic development direction with focus on financial decision making based on risks and returns might not result in the country?s
or loans between the issuer and (a) enterprises that directly or indirectly through one or more intermediaries, control or are controlled by, or are under common control3 with, the issuer; (b
on the customers’ specification, that might be 100% cotton or cotton blend fabrics. Over the past 3 years, the Company had no significant changes neither capital structure, management nor business
customers’ specification, that might be 100% cotton or cotton blend fabrics. Over the past 3 years, the Company had no significant changes neither capital structure, management nor business operations. 1.1