presentation of the investment amount and the gains from loss of control in subsidiaries. In addition, the information disclosed in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is
spent insufficient time to review each work paper when compare with the total time spent on reviewing the whole engagement. Furthermore, there was unclear policy and procedure regarding file archiving
companies need updating. 2. Political Environments Mandatory rotation of audit firms : Introduces huge numbers of audits by ‘new’ auditors, and the tendering process is taking up a lot of the auditors
power and sophisticated algorithms, machine learning can extract a considerable amount of information from a huge number of documents, such as corporate annual reports, conference call transcripts, or
price; and fluctuations of currency exchange rates, as the company has export sales the main proportional. The unclear Brexit is also one factor that affected orders from the customer in England. 1.2
Principles of Corporate Governance - G20 version G 20/O E C D P rin c ip le s o f C o rp o ra te G o ve rn a n c e G20/OECD Principles of Corporate Governance ENG_Corporate Governance Principles_Cover.indd 3 27-Aug-2015 6:43:10 PM G20/OECD Principles of Corporate Governance OECD Report to G20 Finance Ministers and Central Bank Governors September 2015 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 3 Note by the OECD Secretary-General G20 Finance Ministers and Central Bank Governors Meet...
shareholders or top executives. It also revealed instances where some companies took advantage of unclear interpretation of accounting principles to dress up their financial statements. We cooperated with the
financial sector towards the country’s shift to an environmentally sustainable future. • At the same time, this guide represents a huge opportunity for the growing numbers of individual and institutional
volatility, after losses, results in ex-post good outcomes? Unclear why the difference in individuals’ risk-aversion level should have an impact on the empirical results of realization effect? Compare with
increased ,while the Social security revenue of subsidiaries decreased. Payment system of Social security office is uncertain therefore in Q1/2019 subsidiaries did not receive revenue of chromic disease. 2