. Additionally, the four persons colluded to act or consented to the recording of the false statements or the omission of material or related statements from the account or documents of NMG to deceive any persons
statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
case also involves seeking unlawful gains and consenting to the omission of the B/E transaction records, which caused inaccurate preparation of KC accounting records. The aforesaid four executives are
under percentage of completion method and audits of inventory and cost of sales. These independent audit inspection results could be useful for audit committees when selecting audit firms for listed