environment, and thus eventually improving the overall audit quality of the firms. Considering how essential audited financial statements are to users, especially those of listed companies, it is evident that
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
auditor rotation requirements into account, it is evident that the audit firm should establish at least four partners or equivalent to meet the rotation requirements within the firm. Statistic as at 31
performing their duties in any of the following functional fields shall have the qualifications, possess no prohibited characteristics, or obtain an approval [from the SEC Office], as the case may be, as
company’s proprietary investment which may cause a conflict of interest with the mutual fund, including channels and procedures for the unit holders to verify the details and obtain additional information
risks and opportunities; d) be accessible and appropriately Part 1: ICGN Principles on integrated business reporting 8 integrated with other information that enables shareholders to obtain a picture of
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
shall have the qualifications, possess no prohibited characteristics, or obtain an approval [from the SEC Office], as the case may be, as prescribed in this Notification: (1) managing, determining
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
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