individuals to act as the person in charge of monitoring. With the person in question is not properly qualified in audit field and does not use ample time to effectively perform monitoring. The guideline, the
a strong capital base and ample liquidity position. At the end of March 2020, the loan to deposit ratio was 84.2 percent. The total capital adequacy ratio, Common Equity Tier 1 capital adequacy ratio
this factor when assigning audit engagements to the partners and the EQCRs to ensure that both have ample amount of time to get involved with the engagements. 6. Monitoring To enable the audit firms to