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

-Adjusted Delta and Delta Gamma Hedging. The Journal of Derivative, Vol 19, 3, 69-76. Mohamed, B. (1994): “Simulations of transaction costs and optimal rehedging.” Appl. Math. Fin., 1, 49–63. Nilakantan, N.S

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

general public. We embarked on a proactive approach using diverse channels such as the star t- to- invest f ree mobi le appl icat ion for d isseminat ion of fundamental financial knowledge. The application