whose performance met the quality criteria but had been declined due to affiliation with audit firms failing to meet the requirement of four auditors at a minimum; (3) Extending the period
: ……….................... Website /Home Page: ......................................................................................................... Starting date of affiliation
include experience, for example, education, employment record, affiliation, job positions, work experience, test/training records, certification numbers of locally certified public accountants/international
’, which was PwC’s Japanese affiliation. They found that ChuoAoyama’s existing clients moved to new audit firms after ChuoAoyama’s defective audit was revealed. Hypotheses H1: EY’s existing clients are more
record, affiliation, job positions, work experience, test/training records, certification numbers of locally certified public accountants/international certified public accountants, prohibited
additionally: (a) the qualifications and prohibited characteristics of auditors excluding the rules concerning affiliation with an audit firm; (b) the additional duties of the leader of an audit firm; (c) the
experience, for example, education, employment record, affiliation, job positions, work experience, test/training records, certification numbers of locally certified public accountants/international certified
experience, for example, education, employment record/ affiliation, job positions, work experience, test/training records, certification numbers of locally certified public accountants/international certified