level of household debt and conservative spending are continue to hinder domestic consumption by limiting consumption with only necessary items, decreasing in spending frequency and low- price. The

price plans. Fixed broadband market kept expanding while customers are offered more choices between subscriptions of pure broadband versus broadband plus other services. Operators continue to increase

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

........).  5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An

raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

declined 615,200. The data consumption continued to accelerate with blended VOU rising to 4GB/data sub/month driven by 4G. HD video streaming has become popular while data plans were designed to be worry

service, emphasizing on convenience, simplicity, and worry-free to use mobile data. Competition in fixed broadband has been heightened by the incumbents. Although an average industry ARPU remained in a

rectification to ensure that their quality control system and their auditors’ practice will be efficient and effective. Looking ahead to 2017, the SEC will continue to implement the framework for creating and

engagement performance and audit quality. For future plans, the SEC will continue to carry out the initiatives to strengthen the capability of all stakeholders. In 2020, a focus will be on proactive increase

relevant to Asia as Asian capital markets continue to deepen and become more complex. As the Principles are outcome-based, they are adaptable to a number of country circumstances.  Important progress has