) “ financial advisor ” means a financial advisor on the approved list of the SEC Office; (15) “ fund supervisor ” means the supervisor of a fund ; (16)2 “ common person group ” means the persons with one or more
. Leadership Responsibilities for Quality within the Firm rd 10 In some cases, the f i rms assign audi t engagements and other matters to some of the partners or some divisions in the substantial amount. Assign
• Report to the senior management or the board on the risk Assign a risk owner Choose risk responses Develop a plan Execute the plan and monitor its effectiveness https://www.hkex.com.hk/-/media/HKEX-Market
Exchange Commission ( the “SEC” ) as a reference price to determine the sale price of such newly issued ordinary shares to Private Placement Investors and assign the Board of Directors and/ or Management
shares to Private Placement Investors and assign the Board of Directors and/or Management committees and/or the Company’s authorized directors to determine the sale price which must not have a discount of
views of the Organisation or of the governments of its member countries. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the
inspections (2010-2012). In addition, the proportion of the auditors who passed the inspections with no or only minor deficiencies increased from 25 percent in 2013 and 2014 to 50 percent in 2015. Although
with sufficient time to focus on the more complex and/or high-risk issues, another firm might assign the firm’s quality control system to audit personnel who specialized in this area in order to allow
areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality