the capital market is part of the mission of the SEC as the capital market regulator. In doing so, we take every relevant element into consideration and institutional investors play an important role in
and auditors play a crucial role in giving investors a rise to signal irregularity in a company through its financial statements. In particular for sizable listed companies and securities companies
of Frauds Whereas the audit committee, the independent directors and the executives of listed company play an important role in promoting good corporate governance, driving the improvement of financial
Questionnaire A.0 Risk Assessment Process for Relevant Ethical Requirements element Firm's Reference /Guidance Notes Description 1 What are the quality risks in ethical requirement element that the
A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as
, “Sustainability is becoming an increasingly important element of business strategy. It is being called for not just by shareholders and investors, but also the general public, which expects greater transparency and
Analysis...................42 Framework and Focuses in 2017...................44 Essential Statistics...................47 Executive Summary The quality of financial reporting plays a vital role in promoting
A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are
and test check with various source documents. I. Financial Relationship II. Business Relationship III. Employment Relationship and Governance Role IV. Employment with Firm V. Long Association VI. Fees
Changing business strategy and behaviours The role of investors in the society has been shifted from just profit seekers. They are increasingly interested in minimizing the effect on the environment and