the auditor is unable to obtain sufficient appropriate audit evidence, auditor should report audit committee to proceed with the matter. In case audit committee is aware of the matter but does not take
digital asset business operators. Pursuant to the Emergency Decree on Digital Asset Businesses of 2018, digital asset business operators are required to obtain a relevant license from the Minister of
acts. For example, Section 21 prescribes that a minor shall obtain a consent from the rightful representative before executing any legal acts and any acts executed by a minor without such consent shall
offer for sale of equity instruments, debt instruments, and derivative warrants; 2. Related party transactions (RPT) of the listed company that are required to obtain approval from the shareholders, and
lease Substantive analytical procedures, if used appropriately, could be an efficient means for auditors to obtain relevant audit evidence and to ensure that an overall conclusion are consistent with the
...................................................................................................................... 6 3.2 Issues of particular relevance to transport ............................................................................... 6 Only ambitious mitigation will decouple transport emissions from
- related risks, and maximise positive ESG outcomes. ACTIVE OWNERSHIP 2.0 Sets out a framework for the more effective and ambitious stewardship needed to deliver against beneficiaries’ interests and improve
ambitious than a simple box-ticking approach. Benefitting from the perspectives of securities regulators, stock exchanges, self-regulatory organisations, institutes of directors, the media and the private
decisively impact the achievement of the SPTs. 4.2.3 The SPTs must be ambitious and should comprise the following features: (i) represent a material improvement in the respective KPIs and be beyond a ‘business