imposed by the company management in several matters including audit procedures to evaluate effectiveness of internal control over small-sized gas cylinders quantity, deposits received for small-sized gas

intended to limit the spread of COVID-19. The health and safety of our staff and customers remains our top priority. Our teams constantly evaluate the situation and use appropriate protocols to serve

(d) Notification requirements for any unresolved concerns and the completion of the EQR. If yes, please respond to the following questions. - How does the EQr evaluate significant judgement and

independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the

crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable

temporary close of operation and continually to evaluate each month situation. Investment plans according to the 2020 budget are also postponed in order to maintain the solvency of the cash flow. Loss on

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

investment products within the same asset class. • Use appropriate metrics to compare similar investments. • Evaluate the real rate of return on investment products. • Confident to undertake research on

are not standard transactions with an amount which is too high in comparison to the company's size. Evaluate the sufficiency of the internal control system at least once a year.     Qualifications of

the sample selection method for an inventory physical count observation. He also did not evaluate the inventory physical count plan and the method management used to record and control the inventory