stakeholders and support the continuing development and entry of qualified and ethical personnel into the audit profession. This is an important step towards the sustainable development of the economy.”The

exercise its leadership role and pursue the following governance outcomes: (1)  competitiveness and performance with long-term perspective; (2) ethical and responsible business;  (3) good corporate

the audit adjustments of listed companies for the year ended 2018 financial statements​ QAQR Questionnaire   ​​The Firm's Risk Assessment Process Governance and Leadership  Relevant Ethical Requirements

the appraisal process? 11 How the firm’s training covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and whether training promotes quality control ? How

/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and

, transparently and with integrity to promote investors? best interest and the indutry?s sustainable growth. Actually, ethical investment and professional standards have always been an integral part of investment

) Ethical requirement (ER): Compliance in this area was found insufficient in some firms, such as inadequate independence compliance testing due to the findings on incomplete identification of related parties

play vital roles in advancing sustainability, ethical practices, and social responsibility. The Certificate in ESG Investing is aligned with the global standards and best practices of ESG investing

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

Green Bond Standards produced by the Technical Expert Group (TEG) on Sustainable Finance, and the ASEAN Green Bond Standards. They provide voluntary guidance relating to professional and ethical standards