found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain

There is certainty that it will happen in the future and affect the performance, such as: Events, obligations or contracts already concluded and has effect on financial statements being due Income which

executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in