additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry
capital. Transactions details are described as follow : 1) Date of transaction occurs: 28 February 2019 2) The parties involved : Buyer Excellent Rubber Co., Ltd. [ERC] Buyer Advantage Footwear Co.,Ltd
registered capital. Transactions details are described as follow : 1) Date of transaction occurs: 28 February 2019 2) The parties involved : Buyer Excellent Rubber Co., Ltd. [ERC] Buyer Advantage Footwear Co
the auditors and the engagement quality control reviewers (“EQCRs”), the preparation for the appropriate implementation of the newly revised audit manual and audit procedures, 02 the lack of detailed
results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of
The SEC encourages its inspectors to continue their professional development by providing internal and external training with excellent support from the World Bank. The inspectors have been trained in
excellent platform to integrate IVL’s existing specialties business with Sinterama’s strong production base. The highly complementary portfolio, customer base and geographical footprint of the two companies
delivering an excellent customer experience in order to empower every customer’s life and business, we prioritize the offering of attentive and inclusive services as a trustworthy service provider. We can
, the cost of rental and rendering services also decreased due to lack of condominium units’ costs. So, the gross loss margin of rental and services in 2018 increased to THB4.45 million or loss margin
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such