of live. At present, a lot of 60-year-old persons are healthy and intelligent to make contribution to many useful activities and have longer live expectancy. With larger amount of pensions to be
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
under percentage of completion method and audits of inventory and cost of sales. These independent audit inspection results could be useful for audit committees when selecting audit firms for listed