characteristics is presented in Table 1. The small industry sample sizes mean it is difficult to draw definitive conclusions regarding industry reporting trends, although the data does allow us to offer robust
consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were
globally, so as to address persistent deficiencies in listed public interest entity audits. To achieve this goal, the AARG will ramp up its engagement with the Big-Four audit firms? leadership to address
. Regarding the next 15-year perspective, the Secretary-General said: “It is difficult to make a clear-cut prediction while the digital asset industry is in constant, dynamic change. Nevertheless, the SEC is
signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult
appropriate consultation took place for difficult or contentious matters? If yes, Please describe the policies and procedures. If no, How does the firm ensure that the difficult or contentious matters have been
arise and consequently damage the trading confidence and investors themselves. Regarding the next 15-year perspective, the Secretary-General said: “It is difficult to make a clear-cut prediction while
cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of
from investment scams via various new forms and channels. In this regard, the SEC has observed a persistent trend of investment scams related to the capital market, with scammers often using online
including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is