Significant statistical information 44 Executive summary In today’s interconnected economies with an increasing regional economic integration and capital markets linkages, consistent practice of highly
earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the
lives, society and the economy. Given such above circumstances, the Securities and Exchange Commission (SEC) reorganized the priorities, adjusted work processes and significant work systems, raised and
Cycle of Audit Inspection ........................................................ Significant Statistical Information .................................. 02 04 05 08 24 38 40 43 Executive summary High
development of new products with more complexity which requires additional criteria; for instance, structure of return on investment and warning of complex features and significant specific risks associated
in this manner had not happened before. The fact in this matter, although seems not so complicated, relates to many provisions of laws under the purview of both the SEC and the DBD. Accordingly, while
qualified audit personnel and inability to react to changes of professional standards and more complicated structural transactions, will also be addressed to support market readiness for current dynamic
supervision 2.6 Quality Assurance & Review Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have
take part in determining directions and significant operations of the activities. Some of significant rights of the shareholders are: Rights before a decision to invest Rights as a shareholder SEC
accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise