program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share

highly valued because the range of temperatures that produced the right gold colour was narrow and difficult to control in firewood kilns. (H 19 cm) G o v e r n a n c e Governance is the most important

insti- tutional investors Recommendations:  Legislators and regulators should promote effective shareholder engagement by reducing obstacles for shareholders to vote in shareholder meetings. In

including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is

support shareholdersû decision. This way, an abuse of the meetingûs resolution to do something that will take advantage of minor shareholders will become more difficult. Others include promoting directorûs

functions that report to the audit committee and generally have internal control and risk management systems. Whistleblowers are legally protected. Key Obstacles: While the underlying legislation is generally