Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level
robust Fit Fast Firm project (OSP’s cost saving program), which continued to drive further margin improvement through product formulation optimization, lower key raw material prices, higher supply chain
an opinion on audit reports; 2.2 being affiliated with an audit firm that has an audit quality control system and the required number of personnel; 2.3 meeting other requirements, e.x., not having
and financial statements audited by an auditor who is employed by an audit firm that has been inspected by the SEC*; 2. Submit half-year and annual financial statements that have been
monitored with professional investment advices. If investors encounter any solicitation to transfer money into an account of securities firm, whether or not it is the firm that investors have already opened
monitored with professional investment advices. If investors encounter any solicitation to transfer money into an account of securities firm, whether or not it is the firm that investors have already opened
which social media will be used to disseminate such information.1 1. https://www.sec.gov/news/press-release/2013-2013-51htm Theoretical Perspective • The firm strategy may seem obvious… • Given the nature
ใหม่ (New Normal) โดยโครงการนี้ประกอบดว้ย โครงการ Fit Fast Firm ทีส่่วนหนึ่งของการปรับเปลีย่นดา้นตน้ทุน การใชป้ระโยชน์ จากความหลากหลายของตราสนิคา้ (Multi-Brand Portfolio) ในการตอบสนองปัญหาหรือความตอ้งการ
: .......................................................... E-mail address: ........................................................................................................................ 7. Affiliated with audit firm