654 252 651% (62%) Performance without non-operating items 1 Adjusted EBITDA 282 148 280 (1%) 90% Note: 1 includes gain (loss) from foreign exchange rate, professional fees in relation to M&A activity
Quality Control policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? 8 Do these written policies and procedures
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
results on the quality control system, especially the risks associated with the non-compliance with the policies, procedures, standards on auditing, the Code of Ethics for Professional Accountants, and the
“Network Firm” in this document has the same meaning as defined in the Code of Ethics for Professional Accountants which refers to businesses affiliated to Audit Firm that (a) have the intention to cooperate
professional development ( official hours attending CPD courses for book keepers or auditors relating to accounting), or in any such courses organized by the agencies related to the capital market such as the
consultation project and continued to provide training on professional standards to ensure that the auditors in the capital market will be able to perform their duties appropriately in accordance with relevant
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
roles and responsibilities and discharge them efficiently as required by the professional standards and relevant regulations. Accordingly, the SEC has laid out a plan to promote capabilities of the
(3.85) Remunerations for directors and management (8,809) (11,841) (3,032) 25.61 Reversal of allowance for doubtful accounts 2,153 6,167 (4,014) (65.09) Gain (loss) on exchange rate 5,097 (3,621) (8,718