investors? interest and promote confidence in the quality and reliability of audited financial statements of PIEs. As at 31 May 2015, a total of 306 individual auditors and 51 audit firms have registered with
focuses on identifying and understanding the extent to which future growth is related to the duration of an earnings string. The rationale is that the longer earnings strings, the more difficult firms
efficient and effective monitoring process. Along the same line, the inspection results of individual engagements showed promising improvement of audit quality in the capital market, as reflected in the
consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were
. High Net Worth Individual KBank’s collaboration with Lombard Odier, our business partner, continued with the objectives of enhancing our products and services to be on par with world-class standards
on current, transparent and qualified data. The credit approval processes and systems are designed to align with customers’ characteristics. Medium and Large Business customers with sophisticated
continuously encouraged and monitored the improvements of both the quality of audit firms and that of individual auditors and we have noted that auditors and audit staff who belong to audit firms with effective
difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment
concerning the capital market products set out in item 3.2.1(1). 1 The product contains specific features that are complex and are likely to be difficult for investors to understand and to assess the product’s
of all 25 audit firms and individual approved auditors. The average score weighed against the total market capitalization was 1.64, compared to 1.79 in the first-cycle inspection during 2010-2012