main office sufficient for not suffering from the same impacts and it should be able to support a large amount of critical business functions or a long-lasting emergengy incidents. In addition, the
performance drives earnings persistence. His findings are consistent with firms with more persistent earnings are fundamentally stronger. Yao (2014) also documents that certain fundamentals – namely the
cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of
for the persistent problems. Over two years, we advocated for a renewed focus on director skills and qualifications, given the changing nature of the company’s challenges. Moderate Engagement There are
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
December 3, 2018 ago. The company would like to inform the progress of the remaining investment payment. To obtain the project to produce and sell tap water as follows: At present, on December 25, 2018, the
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
due to limitation on scope of audit imposed by the company management. The auditor was thus unable to obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd
the auditor by March 8, 2013. Earlier, the SEC found that the company’s management prevented the auditor to obtain sufficient information and audit evidence necessary for reviewing the financial