. That is, the securities broker failed to Inefficient management and management of liquidity risks. (2) failed to maintain the net capital (“NC”) in accordance with the rules, conditions and procedures
results on the quality control system, especially the risks associated with the non-compliance with the policies, procedures, standards on auditing, the Code of Ethics for Professional Accountants, and the
inspection, scope of inspection, summary of the inspection results on the quality control system, especially the risks associated with the non-compliance with the policies, procedures, standards on auditing
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
A. RAP and Audit methodology A.0 Risk Assessment Process for Engagement Performance element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Engagement Performance
relating to the offering, and the features and the risks of the securities and the issuer. The investors, therefore, are advised to study the detailed information in the prospectus, which can be requested
associated digital asset risks, while continuing to support the use of technology in fundraising and to promote the development of innovation for sustainable growth of the capital market and the digital
will be faster and risks exposed to investors and the financial system will be managed in a more timely manner. In so doing, we change the mindset and working methods, emphasizing analysis and the mixed
targets aligned with domestic policy goals or NDCs and in consi- deration of portfolio climate risks and opportunities. Set portfolio emissions reduction and/or asset alignment targets aligned with global
accordance with the 2 following principles: (1) good governance and clear, transparent organizational structure; (2) effective risk management for legal, credit, liquidity, operation, and other risks, with