engagement team carry out their work in accordance with the planned approach. (d) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach
oneself or other persons, in any manner that is likely to cause a disadvantage to the client: (1) placing, modifying, or cancelling a trading order of securities or derivatives related to such securities by
caused by such differences. Clause 18 mutual funds and trusts shall rotate an auditor by complying with the rules prescribed in Paragraph 2, in the occurrence that the auditor has performed his/her duties
accessing the password by other person, the user should change the password instantly. · Having an encryption the file that keeping the password for the purpose accessing or modifying. [M] · Inspecting
or modifying. [M] o Inspecting consistently a name list of user for the importance operational system4 and inspecting a name list account of unauthorized user such as the name list account of resigned
current customer base by modifying the rewards criteria to allow all-year redemption, launching automatic points accumulation through in-app purchase, and adding product options or special discounts that
any other persons, in any manner that is likely to cause a disadvantage to the client: (1) placing, modifying, or cancelling an order for purchase or sale of digital assets or derivatives related to
the client: (1) placing, modifying, or cancelling an order for purchase or sale of digital assets or derivatives related to such digital assets by taking advantage of doing so before the order of such
issuers shall explain at least the causes and key factors that make the difference, including the effect thereof. Clause 23 The listed company shall rotate an auditor by complying with the rules prescribed
separate from the employees that participate in taking credit rating actions or developing or modifying credit rating methodologies that apply to such rated entity or obligor. C. CRA Employee Independence