statements. Therefore, the auditor was unable to express his opinion on the aforementioned financial statements. Such information includes cash account, purchases and sales transactions in cash, executive

The auditor expressed a qualified opinion on COMAN’s interim financial statements for the second quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit evidence

for consideration of approval as follows:   (1) A waiver in the case where the bond issuer is unable to maintain an interest bearing debt to equity ratio not exceeding 3:1, as reflected in the

The auditor expressed a qualified opinion on NRF’s interim financial statements for the third quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit evidence

extension of AGM holding of property funds, infrastructure funds and REITs, or a permission to use other alternative measures.  In any case, being unable to comply with the AGM Checklist due to the COVID-19

, driven by new business models that enable them to reach a mass market. Despite their technical expertise, these companies are unable to enter the market because of regulatory hurdles.      Therefore

statements due to auditor?s limitation scope of review by VTE management. As such, the auditor was unable to apply other review procedures to satisfy the carrying value of investment in foreign associate

must submit to the SEC and publicly disclose the rectified financial statements that have already been audited or reviewed by the auditor. This follows the SEC finding that the auditor was unable to

securities investment exceeding the approved amount was also detected by the auditor causing the auditor unable to verify the correctness and completeness of the investment transaction. The SEC, therefore, has

referred to the SEC have been under investigation so that the SEC cannot disclose any details thereof. In practice, if unable to seek sufficient evidence in certain circumstances, the SEC will seek