that select Big 4 auditors are firms that have higher reporting quality. As a result, without auditor factors, these firms innate fewer mistakes that require audit adjustments. For auditor factor

offerings, the ongoing sales promotions campaigns, and changing of the packaging material/serving plates for the core brands together with price adjustments made for some products. For the 9 months /2017

rice, animal feed, etc. The raw materials are film plates to print the product name, companies’ logo and properties as required by customers. Then put on the plastic bags to pack the products. Therefore