independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
investors correctly and completely and without sufficiently notifying or giving information that was important and relevant to investors’ decision making, in contravention of the Notification concerning
All transactions that should have been recorded have been recorded in the proper period Accounting Assertions Valuation and Accuracy Transactions and events have been recorded accurately and that the
companies will be able to perform their duties accurately and thoroughly in accordance with laws and regulations. Over the years, the SEC and the TLCA has been working together to enhance the duty
necessary or facilitate to process data completely, accurately, and effectively, such as IT equipment, applications, computer network systems, procedures, or information processing areas, etc. Chapter 1
facilitate to process data completely, accurately, and effectively, such as IT equipment, applications, computer network systems, procedures, or information processing areas, etc. 5 Chapter 1: Governance of
brokerage, dealing or underwriting of investment units (LBDU); (8) Registration of members of provident fund/ unit holders of mutual fund should be prepared accurately and completely; (9) Every operation
in the category of brokerage, dealing or underwriting of investment units (LBDU); (8) Registration of members of provident fund/ unit holders of mutual fund should be prepared accurately and completely
registration statement have shown the financial status, the operational performance and the cash flow of the issuer correctly and completely in all material respects. In this regard, as evidence that each and
into its custody; (2) System to coordinate with the custodian agent to ensure that the applicant is able to perform its duties accurately and completely as a custodian; (3) System to ensure that the