burden to investors, which could develop into an obstacle for accessing investment services and products in the capital market. SEC therefore is proposing the regulations on the use of a single form for
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
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