div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page1jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=1 data-page=1 class=ts-thumb lazyload alt=Page 1: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails1jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page2jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=2 data-page=2 class=ts-thumb lazyload alt=Page 2: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails2jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page3jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails3jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page4jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails4jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page5jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails5jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page6jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails6jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page7jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails7jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page8jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails8jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=9Page 9button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page9jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=9 data-page=9 class=ts-thumb lazyload alt=Page 9: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails9jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=10Page 10button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page10jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=10 data-page=10 class=ts-thumb lazyload alt=Page 10: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails10jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=11Page 11button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page11jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=11 data-page=11 class=ts-thumb lazyload alt=Page 11: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails11jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=12Page 12button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page12jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=12 data-page=12 class=ts-thumb lazyload alt=Page 12: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails12jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=13Page 13button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page13jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=13 data-page=13 class=ts-thumb lazyload alt=Page 13: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails13jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=14Page 14button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page14jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=14 data-page=14 class=ts-thumb lazyload alt=Page 14: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails14jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=15Page 15button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page15jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=15 data-page=15 class=ts-thumb lazyload alt=Page 15: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails15jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=16Page 16button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page16jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=16 data-page=16 class=ts-thumb lazyload alt=Page 16: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails16jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=17Page 17button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page17jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=17 data-page=17 class=ts-thumb lazyload alt=Page 17: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails17jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=18Page 18button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page18jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=18 data-page=18 class=ts-thumb lazyload alt=Page 18: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails18jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=19Page 19button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page19jpg target=_blank img data-url=hock-ling-co-certified-public-accountants-the-auditor-considers-internal-controlshtmlpage=19 data-page=19 class=ts-thumb lazyload alt=Page 19: · Lo Hock Ling Co Certified Public Accountants the auditor considers internal controls The accompanying notes form an integral part of these financial loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5thumbnails19jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=20Page 20button div class=ts-imagea href=https:reader039vdocumentsusreader039viewer20220305165ac1ffc27f8b9ae45b8e034bhtml5page20jpg target=_blank img 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