was evident in some cases involving unusual sales transactions with fraud potential that should have warranted the auditors’ special attention had they been sufficiently skeptic to spot the strangeness

Investor Strategies for Incorporating ESG Considerations into Corporate Interactions www.blackrock.com www.ceres.org Century21st Engagement Investor Strategies for Incorporating ESG Considerations into Corporate Interactions [ 5 ] FOREWORD The Value of Our Voice ......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation ...........................................................

several areas; for example, audit manuals and audit programs involving methods of sampling and substantive analytical procedure for the audits of revenues were tailored to be more situation appropriate

Disclose significant factors that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and the extent to which income was affected by these

instruments; (7) The determination of guideline for complaint acceptance and handling; In this regard, the high-level management should arrange for a procedure in notifying and acknowledging the related

measure for such procedure, if necessary. 5.2 The board of directors and executives set suitable indicators for performance appraisal, incentives and rewards with regard to code of conduct, and the

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................

that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and the extent to which income was affected by these factors. Significant factors

FINANCIAL REVIEW AND PROSPECTS A. Operating Results Disclose significant factors that materially affected the issuer’s income from operations, including unusual or infrequent events or new developments and

June 30, 2016 and the six-month period ended June 30, 2017, respectively. The figures represent a period-on-period decrease of 2.51% due mainly to an unusual high of patients from influenza epidemics in