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

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

Intro to Impact Flow An Introduction to Impact Flow Impact Management and Measurement Tool Inspire Incubate Invest Spread insightful inspirations and build learning networks through a combination of

, 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

learning and/or research and development centres • Training programmes in favour of vulnerable groups Supporting MSMEs for the creation and preservation of viable jobs Projects facilitating access to credit

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

for renovations to effectively utilized their space for working, learning, and carrying out their daily routines at home. Also, many restaurants have closed due to the COVID-19 crisis, prompting more

high score. 17 Ineffective monitoring for staff trainings To avoid their audit staff’s capabilities being called into question, audit firms should highlight the importance of learning and keeping the

Board of Directors, management, employees, customers and suppliers, through dissemination of knowledge in various media such as cyber awareness campaign for customers, e-Learning, security newsletter

line with other regional currencies due to concern over the looming trade war between the US and China. Meanwhile, the Monetary Policy Committee (MPC) resolved to keep the key policy rate unchanged at