decision to execute transactions for investment in two associate companies. In addition, the auditor could not reach a conclusion for the audit of the financial statements for Q3/2016 on the basis of (1
. (2012) find that IT control deficiencies affect management forecasts. The management forecasts will be less accurate with the existence of material IT control deficiencies. 3 Why DO WE NEED To Audit IT
Ratwon nted by NNV) Board of Dire o approve NB hares in NNV ly issued ord siness, or eq e (a par value nd the World o hare (a par va e World of 24 l have control olling power by ement with Aro Securities
Ratwon nted by NNV) Board of Dire o approve NB hares in NNV ly issued ord siness, or eq e (a par value nd the World o hare (a par va e World of 24 l have control olling power by ement with Aro Securities
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
and the Sellers expect to execute the shares sale and purchase agreement and complete the purchase of COMASS’s shares within June 2019. The transaction constitutes an acquisition of assets pursuant to
wide-ranging impacts to all industries as well as our businesses. Fortunately, Central Retail has multi-category, multi-format, and multi-market businesses as well as is flexible and fast to execute
............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third
maintains its mission to oversee and develop the quality of auditors in the capital market. The quality control system of the audit firms is regularly inspected, and the audit engagement is randomly selected
paid-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.00% Retained earnings 56.08 78.26 (22.18) (28.34%) Total parent’s equity 782.25 804.43