Let you need assessment business commercial bank (the issuer) in emerging market. As well-informed investor you should always no trust to reports of international rating agencies and international auditors, who chosen by issuer. The answer depends on what kind of punishment and fines requires local laws when issuer published inaccuracy or misrepresentation in financial statements. In emerging markets such responsibility is often absent altogether and does not entail risk. In countries such as the rule, there is no control authorities. Such a situation means that trust in the opinion the both of international rating agencies and international auditors no sense. For example, in developed economies the financial crisis has shown how investors lost capital and are forced to defend their rights in courts. Why take the risk and repeat other's mistakes? I offer* an analysis report of international auditors in accordance with IFRS, of which you will see what information is unreliable.
**to stock exchanges, correspondent banks, banks, lenders and investors worldwide.