reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring
2018. Failure to proceed accordingly may subject IFEC directors or such persons to be in contravention of Section 89/7 of the SEA and a supporter to such offence.Concurrently, the SEC is inspecting the
caused by {B}, the bank’s branch manager at the time, whose negligence in inspecting and supervising duty performance of {A}, her subordinate, in a reasonable and proper manner, led to opportunities for
managing the client’s assets as prescribed under Clause 4(1), the SEC Office shall inspect and verify the client’s assets by taking the following actions: (1) inspecting the client’s assets under possession
in inspecting the audit quality control system; providing an explanation or submitting any other information or taking any other actions as required by the SEC. 2.1.5 Termination of Approval (1
service under this Ministerial Regulation, the competent officer shall, upon the applicant’s consent, enter into the applicant’s place of business or premises or any place necessary for inspecting the
rohibited behaviors, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality mangement system to ensure
rohibited behaviors, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality management system to ensure