overstated, distortion, or concealed or substantive misleading information; (2) the advertisement shall not urge the client to make a decision to use its services or invest in capital market products ; (3) the
to adhere to the principles, the intermediary shall comply with this Notification. In this regard, where the rules, under this Notification or under other Notifications of Capital Market Supervisory
over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the
inspections (2010-2012). In addition, the proportion of the auditors who passed the inspections with no or only minor deficiencies increased from 25 percent in 2013 and 2014 to 50 percent in 2015. Although
areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality
Dialogue Clarifies the “Investor Voice” ................................................................................................... 27 Considerations When Leading or Joining a Collaborative
accept no responsibility for loss occasioned by any person acting or refraining from action as a result of any views expressed in these pages. No one should act upon such information without appropriate
to complete. Moreover, the 2016 inspection results of the auditors’ engagement showed that most findings were in the substantive testing phase, with the audit of revenue, the audit of inventory and the
identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business? (C2.4) Have you identified any climate-related opportunities with the