quality control procedures and deficiencies found on engagement performance reflect a range of opportunities for the firm leaders to use their leadership skills to positively change the quality control
from key audit partners or before finalizing risk assessment forms. Even though the SEC’s subsequent reviews showed that there were no unusual circumstances that might result in the firms not accepting
the payment to another person and use another person’s name for withholding tax. Therefore, it was highly probable that this transaction was an unusual transaction arising from fraud. Nevertheless, an
range 80-100%Score range 0-20% Score range 60-80%Score range 40-60%Score range 20-40% Fund 2Fund 1 Stock A ,B,C =70% Stock X ,Y,Z =30% Active share Similarity However, at the firm level, controlling for
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 ..........................
and continuous declining global economy and the greater range of fluctuation that had a strong effect to maritime industry. Please be informed accordingly. Yours sincerely, Chanet Phenjati President
. The net loss decreased 39.85% The loss from operation was due to the long and continuous declining global economy and the greater range of fluctuation that had a strong effect to maritime industry
net operating loss is equivalent to 15.82% The loss was due to the declining global economy and the greater range of fluctuation that had a strong effect to maritime industry. However, the loss
the greater range of fluctuation that had a strong effect to maritime industry. However, the loss decreased substantially. Please be informed accordingly. Yours sincerely, Chanet Phenjati President
investment decision-making by enabling portfolio managers to identify the full range of potentially unrewarded risks and otherwise unidentified opportunities. Once an investment is made, engagement is often