did not identify clear roles and responsibilities and did not create a specific team to monitor these issues. 2. Relevant ethical requirements Most auditors adhere to professional ethics, and most audit
% Administrative expenses 84.66 10.66% 111.24 11.87% -26.59 -23.90% Doubtful debts -62.94 -7.93% 394.21 42.08% -457.16 -115.97% Loss from impairment of property investment 5.69 0.72% - - 5.69 100.00% Total Expense
as well as more activities to encourage customer’s spending through AEON credit card. The Company launched AEON Shop Plus and offered gifts for credit card purchase that reach specific amount. The
%) Administrative expenses (95.86 ) (84.66 ) 11.20 (13.23%) (32.40%) (11.95%) Other expenses Impairment loss of investment property - (67.19 ) (67.19 ) 100.00% 0.00% (9.48%) Doubtful accounts (2.79 ) - (2.79 ) #DIV/0
%) Administrative expenses (95.86 ) (84.66 ) 11.20 (13.23%) (32.40%) (11.95%) Other expenses Impairment loss of investment property - (67.19 ) (67.19 ) 100.00% 0.00% (9.48%) Doubtful accounts (2.79 ) - (2.79 ) #N/A
% Administrative expenses 25.60 30.62 -5.02 -16.40% Reversal of doubtful debts -3.34 - -3.34 100.00% Total expenses 230.04 108.41 121.63 112.19% Profit before finance costs and income tax expenses -1.35 9.69 - 11.03
%) Administrative expenses (23.09 ) (22.26 ) (0.83) 3.73% (34.22%) (39.43%) Other Expenses Doubtful accounts (0.57 ) (0.66 ) 0.09 (13.64%) (0.84%) (1.17%) Finance costs (13.07 ) (17.95 ) (4.88 ) 27.19% (19.37
%) Administrative expenses (23.09 ) (22.26 ) 0.83 (3.73%) (34.22%) (39.43%) Other Expenses Doubtful accounts (0.57 ) (0.66 ) 0.09 13.64% (0.84%) (1.17%) Finance costs (13.07 ) (17.95 ) (4.88 ) 27.19% (19.37%) (31.79
(13.55 ) (15.40 ) (1.85 ) 12.01% (11.15%) (14.01%) Administrative expenses (46.28 ) (45.78 ) 0.50 (1.09%) (38.08%) (41.66%) Other Expenses 0.00% 0.00% Doubtful accounts (0.86 ) (1.25 ) 0.39 31.20% (0.71