of accounting policy (paragraph........); ( 3.1.3 inappropriate/insufficient disclosure of information (paragraph........); and having additional paragraph explains the matter of: ( 3.2 Inability to
........). 5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An
in Asia, including issues of concern and challenges as well as the policy responses and initiatives by public authorities on the matter. Based on the analysis of national responses, certain policy
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
differed from what was discussed with the SEC or existed during a different timeframe from the time when the SEC considered the matter. Such use is considered to be for wrong purposes. Therefore, the SEC
in the audit performance. These firms are also revising the monitoring procedures to be more comprehensive, both at the firm level and the engagement level. This matter requires much time and efforts
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
concern, such as risk or audit? Is it better to address concerns to the company’s staff, such as its General Counsel or Corporate Secretary? Should the matter be channeled though an Investor Relations Chief
content cover the following matter [M] · Security of the Information Technology of a Securities Company. · Segregation of Duties. · Physical Security. · Information and Network Security. · Change Management
and having a content cover the following matter [M] ▪ Security of the Information Technology of a Securities Company. ▪ Segregation of Duties. ▪ Physical Security. ▪ Information and Network Security