?Preparing for Happy Retirement? to urge those at working and near retirement ages to realize importance on preparation for financial as well as mental and physical health prior to beginning of the new stage
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