and where the audit firms were ineffective in monitoring their staff’s compliance with the ethical requirements. 5. Engagement performance In the SEC’s firm-level reviews of audit firm’s compliance with
increase via private placement (PP) to become ineffective until the SEC shall order otherwise. This follows POLAR?s announcement concerning (1) additional agenda of Extraordinary General Meeting (EGM) No.1
money to the company as originally intended by the client. Instead, he used the money for his own benefit. As a result, the client’s life insurance policy became ineffective and the client suffered
allocated to each investment type e.g. cash deposit, stock market, real estate, gold, TFEX, and T-bond) as clustering variables. Three investor clusters are uncovered, namely, cash holders, old-fashioned
high score. 17 Ineffective monitoring for staff trainings To avoid their audit staff’s capabilities being called into question, audit firms should highlight the importance of learning and keeping the
accounting scandal was uncovered. Skinner and Srinivasan (2012) observed the events between 2004 and 2006 surrounding the revelation of Kabebo’s accounting scandal and the failure of its audit firm ‘ChuoAoyama
information contained in the draft prospectus submitted to the SEC Office, which is still ineffective under the law, therefore, such information may subject to change. In this regard, the offer for sale of
engagement risks, and ineffective participation from those involved in the financial reporting process. To mitigate these shortcomings, the SEC has initiated and participated in several ongoing seminars and
latest digital technologies. This has also uncovered considerable opportunity and flexibility to create greater awareness to brands/media buyers. In order to accommodate growing demand in the outdoor media
financial instrument is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss. The consolidated statement of financial position as at 31 December 2017