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
Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of inspection results Next step for stability Conclusion Significant statistical information 3 4 7 8 13 31
Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...
firms 6. Audit risks related to developments in the audit firms and profession Big data / data analytics • Impact that “big data” will really have to the audit remains unclear to regulators and the firms
the figure seen on December 31, 2018, because of purchases of more equipment items to serve demand from the market and the enhancement of service standard at the Studio Park project. The total
great emphasis on effective revenue generation from new malls, asset enhancement, coupled with efficient operating costs management. Currently, CPN manages 30 shopping malls with the net leasable area
revenue generation through new shopping malls, enhancement of existing malls, as well as efficient cost management. CPN currently manages 32 shopping malls with the net leasable area (NLA) of approximately
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
% in previous year to 26.43% due to change in product sales mix of general merchandise and the enhancement of directly sourced private-label goods’ profit margin, as well as the continuous efficiency
transportation costs, the gross profit margin as a percentage of sales has increased from 26.49% in the previous year to 27.10% due to change in product sales mix of general merchandise and the enhancement of