. (AIE) and its parent company, Asian Insulators Plc. (AI), to cooperate with the auditors in auditing their 2014 financial statements where the auditors were unable to express opinions due to limitation
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
close out the derivatives position before the settlement date, whether due to market lack of liquidity or the derivatives exchange withholds the futures trading or due to any other reasons, the investor
close out derivatives position If an investor is unable to close out the derivatives position before the settlement date, whether due to market lack of liquidity or the derivatives exchange withholds the
in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit
(a) unlawful act caused by intention, gross negligence or merely lack of due care; (b) benefits gained or will be gained by a wrongdoer or person related to the unlawful acts or any other person; (c
accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
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
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
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