concern about the possible negative impact if they join the project and have to disclose the adjustment information. No adjustment 17% 1- 5 adjustments 33% More than 5 adjustments 50% 10.52 transactions per
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
statements. The request was made on the ground that the independent financial advisor is in process of exploring and gathering documents and evidence as well as more information from overseas authorities for
be a compliance guideline, including consistently notify and educate the user for a new virus. [M] o Controlling the user disable a virus preventing system installed and notify concern person instantly
for certification. For this reason, this first version of the criteria deals with widespread concern over the potential for inaccuracy in reporting of private vehicle emissions by adopting a cautious
, requiring the company to consider the need for organizing mass gathering activities. Under the circumstances, the company has less income from training activities or seminars. Moreover, the six-month of
extended deadline because the new financial advisor whom PACE has appointed to appraise the fair value measurement of the investment is still gathering and analyzing data and information from many sources to
May 8, 2015 and deadline extension for Q1/2015 financial statements, due on May 15, 2015, reasoning that the company is in the process of gathering related documents and evidence for auditor
requested for an extension of deadline to submit the rectified 2014 financial statements, previously set to be submitted by May 27, 2015. The company reasoned that it was in the process of gathering relevant