in every level. This includes digitalization of the SEC’s entire workflow and database management system with regard to audit oversight. These collective efforts will reinforce further collaboration
, 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
better results than that of previous year. This element, however, contains more key deficiencies than other ISQC1 elements and thus remains an area of key concern for the SEC. The inspection findings are
stakeholder can (without fear of retribution) raise issues of particular concern with regard to potential or suspected breaches of a company’s code of ethics or local law. 4.4 Political lobbying The board
in a timely manner. • The audit firm should specify or provide example on matters where the consultation is expected and reinforce the firm culture that the consultation on difficult or contentious
: Rules o tification of th Other Acts o Notification o he Total Value utcome was c Company had r to the dat size of trans n 15 percent s nd Disposal of re not connec orChor 21/255 ernors of the nies Concern
invest in crypto Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on
heightened competition from other financial institutions and non-bank players, KBank has focused on strengthening customer engagement through digital channels so as to reinforce our digital banking leadership
: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012
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