raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

financial and retail industry. We are aware of this concern and on the process of preparing for business opportunities in the future. An investment for preparation is needed to sustain the business in nearly

. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the

related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

...................................................................................................................................... 3 2 Leveraging climate bonds to develop low carbon transport infrastructure .................................... 4 2.1 The scale of the challenge

............................................................................................................................................................................. 59 [ 1 ] We do have to acknowledge that, for many companies, this is a challenge. The business environment is changing at an ever-faster pace. The “topple” rate, a measure of how rapidly market-leading

order to terminate the mediation, as the case may be, and then the parties shall enter into the arbitral process organized by the Office. Chapter IV Appointment and Challenge of Arbitrator

order to terminate the mediation, as the case may be, and then the parties shall enter into the arbitral process organized by the Office. Chapter IV Appointment and Challenge of Arbitrator