Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

interrupt international travel plans of directors to the point that listed companies are unable to hold the board of directors’ meeting to seek approval of the companies’ financial statements.” In

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

focuses on identifying and understanding the extent to which future growth is related to the duration of an earnings string. The rationale is that the longer earnings strings, the more difficult firms

consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

42.25 151.37 34.20 Gross margin increased by 805 basis point from 34. 20% to 42. 25% Gross margin in HR solution improved significantly by 931 basis point from 35.64% to 44.95% attributing to higher

224.69 34.74 Gross margin increased by 728 basis point from 34.74% to 42.02%. Gross margin in HR Solution improved by 709 basis point from 37.15% to 44.24% attributing to higher productivity and

signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of