experience in reviewing the reliability of financial statements. Rights of Shareholders and Institutional Investors “Shareholders” are considered company’s owners who control the company indirectly by
stakeholders, the SEC implements the following procedure: · To assess the importance of matters to be under preventive regulations without which the reliability or efficiency of the capital market
experience in reviewing the reliability of financial statements. Rights of Shareholders and Institutional Investors “Shareholders” are considered company’s owners who control the company indirectly by
stakeholders, the SEC implements the following procedure: · To assess the importance of matters to be under preventive regulations without which the reliability or efficiency of the capital market
support business continuity with suitability, reliability and effectiveness in order that the intermediaries are able to service with the best interest of customers and that the intermediary’s personnel are
continuity with suitability, reliability and effectiveness in order that the intermediaries are able to service with the best interest of customers and that the intermediary’s personnel are able to work
monitor accuracy and reliability of financial report and internal control and internal audit system, as ensure that company performs in compliance with the laws and regulations. Q: In case audit committee
experience for non- partner audit staff is between 1.86 to 5.85 years (The mean is at 3.85 years) The above AQIs is used to assess how well- experienced the audit team members are. If the AQIs indicates the
operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive
, and Yan (2021) use cutting-edge machine learning algorithms and earnings call transcripts to assess business cultural values. Earnings conference calls, as an external corporate communication channel