, resulting in fewer deficiencies detected. There are, however, other areas in which further improvements are warranted such as audit planning and risk assessments, audit procedures in response to fraud risk
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
deficiencies in those elements. - Conduct proper resource planning prior to accepting the engagement to ensure that the human resource to deliver quality audit would suffice. - The firm’s leaders constantly
not planning to amend the regulations related to preparation and submission of interim financial statements* of listed companies. However, SEC deems it is necessary to propose amendment to the SEA to
strategic planning and policy direction of the International Accounting Standards Board (“IASB”). This means the SEC is recognized internationally. In recent years, we have rendered support to our neighboring
: Kinpo Group Management Service Co., Ltd. 3. Ordinary form of transaction Kinpo Group Management Service Co., Ltd. provides Consultant Service for accounting, finance and tax planning to Cal-Comp
from the proposed debentures will be used to refinance BIP 1 and BIP2’s outstanding project loans. Preliminary structure is 1) tenor of 15 years amortization 2) Private Placement to Institutional and
. Financial Solutions 2.1 Enterprise Resource Planning 20.04 15.25 19.10 16.06 2.2 Accounting and Finance Outsourcing 3.49 2.66 7.64 6.42 Revenues from Financial Solutions 23.53 17.90 26.74 22.48 Sales and
to such circumstance to the Audit Committee of the securities company or the company in order to continue the inspection without delay. The Audit Committee shall report the result of the preliminary