their duties for the best interests of the company. Therefore,​ A person who has a conflict of interest must not do business which is in competition with the company. There must be no related party

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

; (b) high net worth investors; (c) investors related to the approved foreign entity pursuant to Clause 64 only in the case where the foreign entity is a foreign juristic person; (2) the approved foreign

uncertain environment including it has always changed. The consumer has had the existed burden of household liability in high level bring to decelerate the purchase by choosing the needful product and

person incorporated under specific law. “subordinated bond” means an unsecured bond where the rights of the bondholders are prescribed to be subordinate to those of the ordinary creditors; “terms and

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in

person in charge of monitoring did not sufficiently and appropriately perform monitoring, both at firm-level and engagement-level. Resulting in the significant issues are not identified. - The audit firms

asset rules, investment rules with higher level of diversification and reclassifications of funds to better reflect investment risks on the basis of exposure to net asset value instead of investment value

capital market product having high-risk or complex characteristics; “general manager” means a person who is assigned by the board of directors to be the highest level responsible person in the management of

Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE