. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the
board, check first with the Corporate Secretary whether board meetings are held monthly, quarterly or otherwise. It will be important to know when the board might discuss your issue of concern and whether
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
new chapter on institutional investors (considering the prevalence of concentrated ownership in Asia). It was suggested that the Asian Roundtable might next address the role of stock exchanges in
significant improvements in several areas within the element of ethical requirements. For instance, audit firms have established policies and procedures to prevent any conflicts of interest that might arise
, such as Thailand and China, concern revenues. However, those in France are about depreciation and impairment of assets, while those in the US are about long-live assets and fair value. Discussion and
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
-spending- 11645180214 A report by the Financial Stability Board (FSB) released in February 2022 explicitly outlined the “wealth effect” as a vulnerability, where “changes in the value of crypto-assets might
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
invest in crypto Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on