evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor
. Audit procedures were not responsive to the assessed risks of material misstatements. For example, results from risk assessment procedures had identified the revenues account as being associated with high
checkups through a risk assessment test and target determination; (2) determining an investment plan according to acceptable risks and targets determined; (3) making investment according to an investment
diligence on the projects, verify investors’ identities and status, and conduct risk assessment of investors. Issuing of each ICO can be offered the unlimited amount to institutional investors, ultra-high
information for investment decision making such as condition of non- guaranteed by the Ministry of Finance, source of fund for debt repayment and business nature for risk assessment. Like private issuers
the audit adjustments of listed companies for the year ended 2018 financial statements QAQR Questionnaire The Firm's Risk Assessment Process Governance and Leadership Relevant Ethical Requirements
Questionnaire No. Particulars Reference /Guidance Notes Description Risk Assessment Process for Governance and Leadership element A1 What are the quality risks in Governance and Leadership element
SEC reiterates that listed companies should take action and consider various factors relevant to digital asset investment. For example, risk assessment and potential impacts, measures and mechanism for
able to use or store their digital assets safely. They should also have learnt about DA operators’ asset keeping for their risk assessment and service decision-making. In this regard, the SEC is
unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI