for such place as prescribed in topic of Physical Security. [M] o In necessary case for keeping information in a long period, it should concern the method for bring the information to operate in the
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
? 11 RTO rules in Singapore and Thailand Method Computation Net tangible asset (NTA) Equity increase x NTA of listed firm NTA of listed firm Net income Equity increase x Net income of listed firm Net
. 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
, to mitigate this concern, I delete all firms that do not report at least twenty quarters of earnings history. This implies that survivorship rate is similar for both string and non-string firms. 6/29
, 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
cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit
firms did not concern over significant client’s issues before accept those clients. Example 1 : There was insufficient documentation regarding client acceptance evaluation. In addition, some evaluation
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