Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
and effective oversight of the accounting and audit profession. (ii) Securities commissions and stock exchanges should require listed companies to disclose on a timely basis any change of auditors and
delegate its duty to other persons except where: (1) the trust instrument provides otherwise; (2) it is a transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is
not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust property, who
transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust
structural change in the business outlook of PET, and is an oppor- tunity for well-managed and committed PET producers like IVL to align supply reliability to customers. We benefitted from the instability
structural change in the business outlook of PET, and is an oppor- tunity for well-managed and committed PET producers like IVL to align supply reliability to customers. We benefitted from the instability
reduction of risks of the loss arising from instability of utility systems for the industrial users. 7.5 The Company will be able to effectively improve the overall operating performance (operation synergy
reduction of risks of the loss arising from instability of utility systems for the industrial users. 7.5 The Company will be able to effectively improve the overall operating performance (operation synergy
areas in which the Company provides services, resulting in the reduction of risks of the loss arising from instability of utility systems for the industrial users. 7.5 The Company will be able to