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6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures
SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line with international standards 2. Auditor supervision 3. Monitoring on financial report of
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
(IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report of Business in Capital Market Related Web Links SHARE : For More
Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher Education, Science, Research, and Innovation Member of the Governmental Accounting Standard and
Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher Education, Science, Research, and Innovation Member of the Governmental Accounting Standard and
nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and
gather information on name, last name, nationality, occupation, residential address, contacting address, name of ultimate beneficial owner, name of ultimate controlling person, name of the entity
occupation or business is classified by anti-money laundering authority as high risk business/ profession; (7) a client who is categorized as higher-risk categories by the anti-money laundering authorities or