assessing clients’ information; (3) Post-trading service providers, i.e., securities clearing house, securities depository centre, securities registrar, and the newly added derivatives clearing house; (4
threats and issues to an acceptable level. Moreover, if the portion of the audit fees of individual audit clients significantly exceeds the threshold specified by the firms, the firms shall engage an
procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit
uncertain at this point. The Group is currently in process of providing assistance to the Group's customers based on the various relief measures and also assessing the subsequent impacts from the situation
the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and
relevant to the analysis of the KPIs and SPTs). This reporting should be published regularly, at least annually, and in any case for any date/period relevant for assessing the SPT performance (“trigger event
techniques for assessing and selecting quality auditors, guidance on communication with the auditors, as well as existing mechanism and tools that can promote effectiveness of audit committees’ duties, with
projects must be prepared and explored with a view to assessing the project?s commercial viability to create proper returns for investors. In this connection, interested authorities are welcomed to discuss
present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG
and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share