> Financial Reporting and Audit Oversight > Auditor Supervision > Quality Assurance & Review Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor
aims to check whether clients possess or have borrowed securities before placing selling orders in compliance with relevant regulations. In any case, the SEC will apply stricter inspection and review of
technology systems in the following matters: (1) business continuity management, as detailed in Part 1; (2) review, monitoring, and examination of computer systems relating to trading services with respect to
Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential
Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of inspection results Next step for stability Conclusion Significant statistical information 3 4 7 8 13 31
inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm
detailed in Part 1; (2) review, monitoring, and examination of computer systems relating to clearing and settlement services with respect to derivatives, as detailed in Part 2; (3) reporting on material
deadline of the special audit report to allow more time to complete the examination and review of all related numerous documents and information.The SEC granted a 30-day extension ending 8 March 2017. KC
report and the amended financial statements was 6 February 2017. KC requested an extension to the deadline of the special audit report to allow more time to complete the examination and review of all
Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with