May 16, 2022 · The 2022/2021 BDO Audit Quality Report details the commitments the firm is making to achieve the highest standards in audit quality. Our Transparency Report is a publication in which we openly share our progress and actions on our decision-making at BDO and in particular, how we serve the public interest by consistently delivering high quality engagements Read our latest Transparency Report chevron_right. Backed by a full team of global resources providing tax, accounting, advisory and digital capabilities, the professionals of the BDO Asset Management practice provide innovative, cross-functional services that help businesses meet the challenges ahead. BDO’s Advisory team provides transaction, risk, consulting, and strategic services to a broad range of clients. BDO Finance Corporation is regulated by the Securities and Exchange Commission (SEC) and supervised by Dec 20, 2022 · For private companies and private NFPs, the leasing standard is effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. Register. Starting your road to becoming a CA (SA) can be daunting. (+632) 8688-1228 local nos. pdf - Free ebook download as PDF File (. BDO Nigeria adds relevant BDO's Business Services and Outsourcing provides companies with a range of accounting, advisory and compliance services to support their growth and evolving requirements within Malaysia and around the region. See All Locations. Client objective: Our client was being acquired by another company and needed to undertake a complex due diligence process. uk under reference number 223876. stock exchange listing standards, and We would like to show you a description here but the site won’t allow us. Our professional financial consultants support our clients with Phuket-specific financial advisory Audit & Assurance. You will need to 'duplicate' the form Jun 3, 2019 · Good judgment takes experience, but it also takes awareness, repetition, and consistent application—the BDO Professional Judgment Framework provides the foundation. Assurance. pdf), Text File (. Our audits are characterised by independence and professional scepticism. The auditors stated that management is responsible for the preparation and fair presentation of the financial statements in accordance with Philippine financial reporting standards for banks. Access Resource. auditregister. This Need to Know overs a summary of changes made to IFRSs that will need to be adopted in View PDF. We tailor our service to each client and their specific needs and requirements. BDO USA, LLP , one of the nation’s leading accounting and advisory firms, today announced the implementation of multiple strategic initiatives to continue strengthening audit quality and building trust and We continuously evaluate and improve our methodologies, technologies and applications to empower our people and unlock more value from your data. Our clients rely on BDO’s forensic consultants for damages analysis, post-acquisition disputes, shareholder and partner disputes, international litigation, and litigation support related to family law, construction claims, royalty and license fee examinations, and intellectual property. IFRS 16 Leases may have a significant impact on balance sheet and results, especially EBITDA. Model IFRS statements. Read More. As a leading provider of Audit, Tax, Advisory, and Consultancy services, this addition significantly enhances our expertise across the key areas of tax, audit BDO Unibank 2019-Annual-Report-Financial-Supplements. CONTACT DETAILS BDO CASE STUDY 1 Client: An automotive company with manufacturing facilities globally. The 2022/2021 BDO Audit Quality Report details the commitments our firm is making to achieve the highest audit quality and compliance with auditing standards. The guide will assist management through the process, including: 2. ONBOARDING AND CONTINUING EDUCATION. IFRS and Amendments effective in periods after 31 December 2016 year ends. (+632) 8840-7000. Mar 14, 2023 · Pro Forma Financial Information: A Snapshot. We bring practical experience and a depth of knowledge to any project or ongoing business process. At BDO, we have the right blend of experience, technical expertise and commercial understanding to deliver quality audit service to our clients. Continuous auditing and monitoring. BDO assists clients in navigating the complexities of the ever changing IFRS. BDO ADVANTAGE is our digital audit suite built to enhance the client experience and drive audit quality. We would like to show you a description here but the site won’t allow us. Dec 31, 2022 · BDO's home page provides access to a comprehensive guide on the International Financial Reporting Standards. and subsidiaries for the years ended December 31, 2013, 2012 and 2011. suggest the timing, objectives, specific actions to be performed, and communications to be made to the board for certain audit committee meetings. Our services help clients to focus on their core business functions, reduce their cost and have more time/resources to serve their clients and improve their Business. In a rapidly evolving business and regulatory environment, the right guidance is more important than ever. Login. Feb 23, 2023 · BDO’s latest CFO Outlook Survey identified varying degrees of maturity for ESG programs. 3 Definition of equity 3. And we recognize that in an increasingly complex world, the need for professional growth is constant. The agendas were prepared assuming a two- or three-meeting schedule, and are not intended to be all-inclusive. BDO follows a standard four-step risk assessment methodology that is based on the Institute of Internal Auditors (IIA) and Information Systems Audit and Control Nestor V. 2023 2023 BDO Annual Report. BDO Indonesia provides excellent Audit and Assurance services through our more than 500 professionals. (BDO) delivered a net income of P42. Our insurance and actuarial advisory services are backed by assurance and tax compliance offerings to address a broad range of client needs, including guidance related to digital transformation, actuarial analysis, tax planning, risk assessment and advisory, accounting and audit. 3 billion for the year ending September 30, 2020, representing year over year growth of 7. Sep 27, 2022 · Conducted by: Samson Okari Uploaded on: 27/09/2022 Delivery Type: PDF Delivery: E-Learning Area: Technical Grades to Attend: A1 to p5 Country: All Hours (Credits): 2 Access: Mandatory CPD Certified: Yes Certificate Level: Cert 1 CPD HOURS : 2. The amendments in this ASU are required to be adopted concurrently with ASU 842. Scribd is the world's largest social reading and publishing site. Those effective dates reflect the deferral provided in ASU 2020-05. BDO serves clients across the country and around the world as they navigate an increasingly complex tax landscape. BDO’s global real estate and construction team are dedicated to thoroughly know and understand your business. As of December 31, 2021, BDO is the country’s largest bank in terms of total resources, customer loans, deposits, assets under management and capital, as well as branch and ATM network nationwide. This is a blended online aptitude test – containing elements from a verbal reasoning test, a numerical reasoning test and a situational strengths assessment. 2023 2008 BDO Annual Report Description : Thinking Ahead To Get You Transparency Report 2022/2023. Results of April 19, 2024 Special Board Meeting. Risk Impact: Assessment of the poten al impact or risk associated with the finding. Annual Report and Financial Supplements. The test questions used by BDO are published by SHL . 4. We value diversity of perspectives and skills. ; Vice chairmanships and/or directorships in BDO Capital & Investment Corporation, BDO Finance BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. This guide provides a high-level summary of the SEC’s pro forma financial information requirements for significant business acquisitions and is based on the SEC’s latest rule amendments that became effective on January 1, 2021. global Dec 3, 2021 · View PDF. 02 BDO Audit Manual Free in pdf format. Corporate reporting has grown significantly, and now encompasses both traditional financial reporting and broader corporate reporting, such as sustainability reporting. The owners of businesses, whether they be institutions, private equity firms, or individuals expect an audit that is robust, of high quality and which delivers value. Guided by our internal Values and strategic drivers, 2019 was all about transformation with a continued focus on audit quality. com. Details about our audit registration can be viewed at www. You can use this checklist to conduct a basic assessment of your Audit and Risk Committee. Our eighth annual series will be produced and delivered by qualified professionals in BDO’s Risk Advisory Services practice. Business Services & Outsourcing. BDO is the brand name for BDO USA, LLP, a U. These changes are multifaceted and interdependent, and not just to be embraced by our professionals, but embedded in our processes, decisions, and A BDO audit. 5 hours reported in 2021. Strengthen Internal Controls & Systems with BDO's Audit Methodology. Whether you need smart people in the door tomorrow to jump on an urgent deliverable, a niche skill set you don’t With this guide, Effective Audit Committees for Nonprofit Organizations, BDO’s nonprofit professionals offer a comprehensive overview of the responsibilities of an audit committee, along with advice and tools to help organizations build or improve their own audit committees. It includes the following sections: corporate mission, vision and values; financial highlights showing growth over the past 5 years in resources, loans, deposits and capital funds; audit committee and management responsibility statements; independent auditor's report; financial statements; management BDO’s 2024 Internal Audit Webinar Series is designed to educate Chief Audit Executives, Internal Audit Directors, those in the internal audit function, risk officers and CFOs at public and private companies alike. Account 40. External quality assurance reviews. Adherence to ethics and independence. Our Tax professionals draw on deep experience and industry-specific knowledge to deliver to clients the insights and innovation they need to maintain compliance and drive value. Audit committees are critical components in the financial reporting chain and committee-work is a year-round commitment. The audit committee chair would generally compile the results, which may be obtained from individual committee members on a confidential basis, but should also contemplate feedback from Dec 31, 2016 · IFRS for SMEs at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), for Small and Medium-sized Entities. At BDO, we make it a priority to provide our interns, trainees and other entry level professionals with mentorship, flexibility, learning and growth. Subtitled “Accelerating the quest for quality,” the 2021 report shares the journey of the firm's Audit practice in continuously improving the quality of its audits. However, a few recurring matters continue to arise that lead to audit findings. With more than 15 distinct speciality service areas, our national practice supports clients in navigating challenges throughout the entire business lifecycle. 77. ph. We provide independent credibility for your financial statements, professional advice to management, and solutions to improve systems and performance. Whether you’re a owner managed business or a multinational listed entity navigating these challenges, BDO can provide you with the services you seek. Recommenda ons: Proposed solu ons or ac ons to address the iden fied issue. BDO helps clients create value and mitigate risk. Our Audit and Assurance service is robust and transparent. Jun 13, 2024 · Audit & Assurance. BDO’s IFRS and Corporate Reporting page includes BDO’s insights and technical interpretation of IFRS Backed by a global network—we are in 167 countries—BDO Canada has particular excellence in: Internal audit partnering, including outsourcing and co-sourcing. The basic requirements 3. Publications - BDO. We deliver independent, high quality and efficient audits of BDO RISE serves BDO USA, which utilizes the services of BDO RISE in delivering its final work product to BDO USA’s clients across its Assurance, Tax, Advisory and BDO Digital practices. Innovation is one of the five elements discussed in our 2017 Approach to Audit Quality report . Content. Download the Report. Our audit will be a complete, accurate and fair representation of your financial statements and disclosures for your stakeholders. ’. org. In addition to his role in BDO Unibank, Inc. 02 Form 8-K (Non-reliance on previously issued financial statements or a related audit report or completed interim review) within 4 business days of the determination by the entity or its auditor that a Big R restatement is necessary. Organizations will continue to face economic uncertainty, regulatory changes, emerging technology, sustainability, and labor market challenges in the coming year. Understanding Complex Financial Instruments. “In our 2023 Audit Quality Report, we highlight several of the more recent significant and transformative investments demonstrating our commitment to promote audit quality. Management Response: Space for management to acknowledge or respond to the findings and recommenda ons. The Audit and Risk Committee checklist is based on charity best practice, Charity Governance Code and on feedback from staff and Audit and Risk Committees; and allows for a self-assessment which should be performed. The audit committee has the authority and adequate resources to retain and compensate auditors and independent counsel and advisors and to fund ordinary administrative expenses. 8% at constant exchange rates (+6. 45410 and 45408. IFRS at a Glance includes all IFRSs issued and amended to 31 December 2023. changing business environment demands speed, agility and improved ways of working. With over 60 years of experience, BDO's Audit & Assurance professionals are well versed in various industries to assist you in delivering Apr 17, 2018 · Audit Committee Requirements Practice Aid. [3] Reporting Approach Root Cause Analysis: Examina on of the underlying cause of the finding. Jul 9, 2024 · Article How ESG Software Supports Sustainability Program Management and Progress June 24, 2024. Approximately 15% of CFOs say they are just getting started, 52% are using ESG primarily for compliance, 21% consider ESG to be a strategic imperative, and 12% say ESG is ingrained in the business. Stakeholders are demanding reliability, more oversight and clear evidence of internal controls. 167. Engaged our stakeholders through a materiality assessment and completed a full greenhouse gas (GHG) inventory including Scopes 1, 2 and 3. Our services include value creation across the fund lifecycle, such as fund audit and tax BDO Unibank, Inc. %PDF-1. 7% in US$). To be truly innovative, the audit must be informed by transformative technology, optimized workflows, real-time collaboration and professionally curious auditors. (“BDO” or the “Bank”) is a full-service universal bank headquartered in the Philippines that provides a wide range of industry-leading products and services including lending (corporate and consumers), deposit-taking, foreign exchange, brokering, trust and investments, credit cards, corporate cash The release of BDO’s first Diversity, Equity and Inclusion Transparency Report is a critical step in our ongoing journey of fulfilling our core purpose of helping people thrive every day – a journey we take for our professionals, for our clients and for the communities where we live and work. Audit reports have long contained wording that did not vary much or at all across audit firms, industries, or companies. 7 %âãÏÓ 105 0 obj > endobj 121 0 obj >/Filter/FlateDecode/ID[]/Index[105 38]/Info 104 0 R/Length 86/Prev 956127/Root 106 0 R/Size 143/Type/XRef/W[1 2 1 Dec 3, 2020 · CHICAGO, December 3, 2020 - BDO, one of the world’s leading networks of independent public accounting firms, announced global revenue of $10. Model IFRS Financial Statements. Wayne Berson, CEO of BDO USA, LLP and chair of the global board of Identify the IT audit universe, examine the IT auditable units, and select areas with the greatest risk exposure to review and include in the three-to-five-year IT audit plan. , with BDO In 2022, over 2000 audit professionals within our Assurance and Accounting practice reported investing an average of 110. In this report discover how: Our leadership and governance structure center around quality. Explore the Center. Forensic Consulting Case Studies. Process and internal control advisory. In 2021 and early 2022, we made. BDO Finance Head Office: 39th Floor, BDO Corporate Center Ortigas, 12 ADB Avenue, Ortigas Center, Mandaluyong City. , he also holds the following positions in the BDO Group: Chairmanship of BDO Strategic Holdings, Inc. 17, below. As one of the world's leading audit and accounting networks, BDO audits many well-known and respected companies, including companies regulated by DFSA and ADAA. (1) Increase in the regular cash dividends on common shares of BDO to P1. Election forms were not all signed by POs and Committee Meeting Agendas. As one of the World's largest accounting and consulting networks, BDO offers outstanding resources to Jun 25, 2024 · Audit innovation is essential to achieving higher quality audits. decisionsConstant monitoring of our system of quality management and performanceSuccess in a. Fiscal Year 2022 Sustainability Highlights. Better insights. Every aspect of the internet, we believe, ought to be free. We focus on practical innovation so you can achieve: Greater efficiency. 1 through I. 01; 2023. Effects on Audit Opinions Of the 17 issuer audits that appear in Part I. It also discusses other topics such as balance sheet classification of shares, allocation of proceeds and earnings per share among others. BDO’s 2019 Transparency Report has been prepared to comply with the requirements of the Corporations Act. Our service is completely free; advertising is the only way we can keep operating. May 22, 2019 · This Audit Committee Self-Assessment may be used by those charged with governance (in particular, audit committees) in performing an annual self-assessment. 4 Definition of a derivative 2019, Malawi Presidential Election Results Audit. Our client base crosses a wide range of industries and our audit staff Dec 31, 2023 · www. May 3, 2022 · While the guide focuses on SEC requirements and the responsibilities of management and the audit committee in the assessment and documentation of an identified control deficiency, this guide is also relevant for private companies, as the deficiency evaluation process is consistent. Meet our five new Partners. txt) or view presentation slides online. By releasing this report and providing Welcome to BDO’s website for all things IFRS and Corporate Reporting. Audit committee duties, responsibilities, and disclosures for public companies are numerous and are governed by regulation and rule-making, U. 00 per share per quarter beginning on the 2nd Quarter of 2024, and (2) Declaration as property dividends the Treasury shares arising from the eventual merger of BDO and SM Keppel Land Inc. 8 billion in 2021, marking a 51% increase against the P28. Rather, meetings should reflect the organization’s specific The audit committee conducts and presents its annual self-assessment to the board of directors. A more seamless experience. Financial PerformanceBDO Unibank, Inc. The new update resulted in substantial changes that were intended to simplify and clarify the standards as well as elevate the profession into the future. Partner Sites Youtube to Mp3 Converter Sep 22, 2022 · For an SEC registrant, this is accomplished by filing an Item 4. The purview of the audit committee (AC) continues to evolve to take on a widening array of topics and challenges. Learn about our history. Our experiences in utilising our resources of our international network enable us to provide you with key audit, tax BDO Center for Accounting and SEC Matters. Publications. At BDO in Ireland, we are proud to announce the appointment of Áine McInerney, Eoghan Daly, Natalie Byrne, Chris Fogarty, and Cian O'Sullivan as new Partners. Welcome to DLSCRIB. . Discover BDO India’s expertise in Tax, Technology, Advisory, Outsourcing and Assurance solutions, tailored to optimise your business operations. Our collection of practice aids, guides, alerts, webinars and more will help you gain a deeper understanding of the finer points of financial reporting, while also keeping you informed on relevant updates from key regulators including the AICPA, FASB, PCAOB and the SEC. The auditors Feb 26, 2024 · Audit Committee Priorities for 2024. At BDO we also offer specialised traineeships for those wanting practical experience in Tax, Risk Advisory, Wealth Advisory and other professional careers. Feb 23, 2021 · Insights. This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded puts and calls. IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations. It is a service that you, your investors and shareholders can trust. It will enable your business to deliver accurate and transparent reporting to all stakeholders, which will in turn deliver long APT Alert #2023-62: [Update] BDO Audit Manual 2023. BDO is a consulting firm that offers business advisory, audit, tax and numerous business outsourcing services in different sectors and industries. bdo. 6. View PDF. This entails delivering a robust, high-quality and transparent audit with a focus on creating value from our audit. Once application screening has taken place, you will be invited to complete the BDO interactive assessment. Here at BDO we believe that Audit is not just a statutory requirement, but also an opportunity to recognise major issues affecting your business and to identify new perspective for future improvements. help-bdofinance@bdo. Performance Review and Report on Operations. The agendas were prepared assuming a two-or three-meeting schedule, and are not intended to be all-inclusive. Tan is the President and CEO of BDO Unibank, Inc. We understand the precise needs of investors will vary, as will the sectors and markets companies work in, and consequently the risks they face. BDO is a member of the SM Group, one of the The independent auditors expressed an unqualified opinion on the financial statements of BDO Unibank, Inc. Integrity in financial reporting took a step forward today with the release of BDO Canada's inaugural audit quality report. As global, national, and state regulators release and begin enforcing landmark new rules, ESG reporting requirements are expanding. These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. HOW BDO CAN ASSIST 6. The strength of our network is based on our professionals BDO is a firm of registered auditors and is registered to carry on audit work in Ireland and the UK by the Institute of Chartered Accountants in Ireland. Customer Feedback Form. and BDO Network Bank, Inc. The PCAOB shares in the role of auditor oversight, therefore, the AC should remain abreast of the regulator’s activity including: Jul 11, 2024 · Audit & Assurance. 132. Where are you on your sustainability journey, and where Feb 5, 2024 · The Institute of Internal Auditors (IIA) recently released an update to the GIAS, which is the main component of the International Professional Practices Framework’s (IPPF). BDO has positioned itself for increased balance sheet strength and continuing expansion into new markets. Search. It may also affect agreements such as earn-outs, bonus agreements and bank covenants that are linked to reported numbers. *. 16 THE UNIFORM GUIDANCE – SOME ONGOING PITFALLS By Matthew Cromwell, CPA Regulations (CFR) 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). We are commited to collaborate with you to effectively achieve your business objective. We adapt our services to give clients the specific support needed Sep 30, 2016 · The following Model Audit Committee Meeting Agendas suggest the timing, objectives, specific actions to be performed, and communications to be made to the board for certain audit committee meetings. Explore our tax services. This document provides an overview of a bank including its mission, vision, values, and financial highlights. We intend to continue to focus on innovative ways to improve the effectiveness of our training. Introduction 3. At BDO, innovation has taken on special significance: It is central to our strategic plan for all of our business lines Over our 100 years of business in Canada, there were many milestones, accomplishments, and exceptional moments to celebrate. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives. CAMs are expected to be unique to each audit’s circumstances and, as such, should not reflect a boiler plate approach. professional services firm providing assurance, tax, and advisory services to a wide range of Dec 2, 2022 · Navigating Changes to the SOC 2 Guide. Apr 7, 2021 · BDO Interactive Assessment. 5. txt) or read book online for free. Alignment and fit with the clients we serve. These illustrative IFRS financial statements are intended to be used as a source of general technical reference Advisory. offers a wide range of efficient outsourcing services for many local and multinational companies. These agreements may need to be reviewed and amended as a result. BDO Audit Manual; BDO Audit Manual; Completion rules. 2 Definition of a financial liability 3. He was elected to the Board of Directors on June 27, 1998. Download 2020. Audit & Assurance Services. Rather, meetings should reflect the Jun 25, 2018 · Innovating Future Audits. 2 billion in 2020 and signaling normalization. The Auditing firm, BDO, engaged by the Malawi's electoral commission to ascertain the correctness of the 2019 election results being transmitted to the National Tally Centre before announcement, observed the following anomalies, among others: 1. An ever-changing and complex business landscape brings with it a range of opportunities for you and your business. Complying with IFRS 16 may also require changes to systems and BDO’s highly-skilled professionals are ready to hit the ground running on immediate and strategic finance and accounting needs. April 19, 2024. THE AUDIT The PCAOB reminds AC members of the importance of considering audit execution, auditor independence and the audit firm’s quality control system in driving audit quality for the protection of investors. Launched a Center of Excellence dedicated to Sustainability and ESG, and formalized an ESG Leadership team to oversee our sustainability strategies. Embedding data analytics into existing internal audit functions. As a consequence, this utility was developed for free document downloads from the internet. Our BDO Audit teams have worked hard to develop an E-Book to help make this time less daunting and also, hopefully Feb 8, 2021 · BDO Insight. Mar 15, 2022 · BDO Canada releases inaugural audit quality report. The bank aims to be the preferred bank that empowers customers and delivers a personalized BDO Audit Plan and Program - Free download as PDF File (. In late October 2022, the American Institute of Certified Public Accountants’ (AICPA’s) Assurance Services Executive Committee (ASEC) released an update to the System and Organization Control (SOC) 2 reporting guide. 1 Overview 3. A, deficiencies in 15 audits relate to Jul 9, 2024 · Tax. It also provides us with an opportunity to share our approach to audit quality. BDO Professionals in the News . All units must be completed BDO Phuket provides highly qualified financial and tax consulting services to start-up companies, running businesses, and joint ventures of different industries in Phuket to optimize their cash flow, financial efficiency, and profitability. But these core competencies are ‘table stakes. You know you have to complete a three-year contract with a SAICA accredited audit firm, but do you know what is expected from you, not only during traineeship but beyond. With more than 100 years of experience, BDO Canada provides a comprehensive suite of assurance, accounting, tax, and advisory services to a broad range of clients across the country. The report provides further clarity of purpose and examples of audit quality in action. It will serve to provide a shared conceptual foundation and common vocabulary for our audit professionals; it will encourage consistent behavior in driving towards desired This document is the 2021 annual report of BDO, the largest bank in the Philippines. Significant auditor judgment will be required from company to company and year to year to Jan 12, 2023 · Why BDO’s Audit & Assurance Services. S. Financial Statements Audit. 7 hours in professional development and training, a noted increase from 108. Significant updates have been made to the Description Criteria implementation guidance Contact us. 1 BDO Audit Manual; Sistem Pengendalian Mutu KAP 2023; Latest Training Real Estate & Construction. Mohamed Al-Amri & Co. The BDO audit approach is applied consistently across the network through the use of the BDO Audit Manual, a core technical document that complies fully with international auditing standards. It empowers our audit teams to create more insights with greater precision for a seamless audit This project started as a student project in 2014 and was presented in 2017. See All. Solution provided: Trough the combination of multidisciplinary skills, we considered ESG risks Inspection of BDO USA, LLP December 21, 2015 Page 4 The audit deficiencies that reached this level of significance are described in Part I. "First-class auditing firms must have strong project management processes, the ability to leverage technology, a willingness to ask the right questions, and a focus on helping clients deal with risks and challenges that are uncovered by the audit results. A. We encourage you to refer to this guide frequently as you consider Jun 5, 2017 · BDO employs an Audit Quality Framework based on five elements of internal focus (“pillars”) unique to BDO’s CLIMB strategy. BDO Dr.
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