of the Roundtable will focus on how to change behaviour to achieve better out- comes. This commitment to excellence in corporate governance matters not only to Asia. The growing economic influence of
engagement Institutional investors should engage intelligently and proactively as appropriate with investee companies on risks to long- term performance in order to advance beneficiary or client interests. 2.4
compromise business opportunities.The SEC is therefore proposing to amend the IPO regulations by clarifying the issuer’s qualification of non-involvement in an illegal business to ensure clarity and
. Opinions of the executives on the audit quality control in the previous accounting period 7 6. List of audit engagement clients in the previous accounting period and the associated fee 7 7. Safeguards
, please provide us the results and check whether there is any corrective action for negative result. E Assignment of Engagement Teams 1 Does the firm have policies and procedures to monitor the workload and
on this key step to safeguard the environment and spur sustainable national economic development. • Achievement of this goal is a testament to the strong leadership and commitment of the government and
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
system by other agencies (if any) 5 5. Opinions of the executives on the audit quality control in the previous accounting period 7 6. List of audit engagement clients in the previous accounting period and
experience and authority? 3 Does the monitoring process required those performing the engagement or the engagement quality control review are not involved in inspecting the engagements? 4 Does the firm have
capabilities; · Experts are available, if needed; · Individuals meeting the criteria and eligibility requirements to perform engagement quality control review are available, where applicable; and · The firm is