crucial for the auditors to suitably develop an expectation of the recorded amounts, sufficiently evaluate the reliability of data from which the expectation is developed, and determine an acceptable

requirements of the CFO and chief accountant in working for the initial public offering (“IPOs”) companies and listed companies, which include qualifications, experiences and constant technical development. This

adjustments than firms with Big 4 auditors. The interpretation of the results can be in both client and auditor factors. For client factor, holding auditor factors constant, the interpretation can be that firms

clearly reflect its importance in the way that they compensate their audit partners. Imbalance between human resources and workloads Shortage of human resources in audit professions has been such a constant

utility measure.” A utility approach is especially apt to evaluate strategies with uncertain results. For example, Scott and Watson (2013) use a utility maximization model to benchmark the efficacy of

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Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...

guidance on how these principles can be approached and may be delivered. While practice will vary in detail between national markets, the principles that underlie high standards are constant. Good practice

imposed by the company management in several matters including audit procedures to evaluate effectiveness of internal control over small-sized gas cylinders quantity, deposits received for small-sized gas

income from rental and service went up 7.93% due to the number of renter decrease 22.30% in VIBHA but the cost is still constant. 3. The net income decreased 16.68% (Separate financial statement