attached to audit firms which have audit quality control system in accordance with the prescribed standards so as to raise credibility of financial reporting of businesses in the capital market in accordance
raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing
............................................................ B. Engagement Level ............................................... Root cause analysis and examples of action plans to improve the quality control system .................. Our Focus for the Third
shareholder(s) that have ultimate control of the audit firm? 2 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how the ultimate shareholder(s) delegate or
, “Leadership Role and Sustainable Business,” and the launch of Gender Corner. The event aimed to raise awareness of women in leadership role and gender equality, and to recognise listed companies’ support for
funding through capital market’s fundraising mechanisms and tools. To support liquidity of businesses affected by the COVID-19 pandemic who wish to raise fund using REIT buy-back, the SEC has considered
decrease in share of profit or voting rights in CAZ decreased from 51.30% to 36.64% or equivalent to 14.66%. However, CAZ will still be the Company’s subsidiary after IPO as the Company still has control
decrease in share of profit or voting rights in CAZ decreased from 51.30% to 36.64% or equivalent to 14.66%. However, CAZ will still be the Company’s subsidiary after IPO as the Company still has control