auditor was unable to express opinion on AIE?s 2014 financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories
financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories. Consequently, AI auditor did not express opinion on
statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
) • Over/underreaction and temporary mispricing (Lakonishok, Schleifer, and Vishny, 1994; Daniel, Hirshleifer, and Subrahmanyam, 1997) • Markets are inefficient (Basu, 1977; Rosenberg, Reid, and Landstein
.? [The average scores range from 5 (the lowest) to 1 (the highest)]. Major issues found among the inspected audit firms included non-compliance with auditing standards and inefficient work monitoring
/insufficient disclosed information Inefficient workflow Others, please specify………………………………………………………………………… Investment Consultant: Conducting personal trades through the clients' accounts and the trades cause
PUBLIC COMPANY LIMITED A5: ASSET FIVE GROUP PUBLIC COMPANY LIMITED AAV: ASIA AVIATION PUBLIC COMPANY LIMITED ABICO: ABICO HOLDINGS PUBLIC COMPANY LIMITED ABM: ASIA BIOMASS PUBLIC COMPANY LIMITED ACAP: ASIA
7UP: SEVEN UTILITIES AND POWER PUBLIC COMPANY LIMITED A: AREEYA PROPERTY PUBLIC COMPANY LIMITED A5: ASSET FIVE GROUP PUBLIC COMPANY LIMITED AAI: Asian Alliance International Public Company Limited AAV
ineffective, and sometimes inefficient. Specifically, the SEC noted the use of short cut-off period for the business with long lead time, and vice versa. Also, there were instances where Incoterms were not