Exchange Act in order to ensure that the enforcement of the law and the enhancement of the protection of investors in the capital market will be more effective and consistent with the suggestions received
%B8%AA%E0%B8%B4%E0%B8%99%E0%B8%97%E0%B8%A3%E0%B8%B1%E0%B8%9E%... ICGN%20Institutional%20Investor%20Responsibilities_2013.pdf horizons for individual staff members advance alignment with the interests of
cover the following general matters: · ensure firm’s commercial considerations do not override the quality of work performed; · The firm’s performance evaluations, compensation, and promotion (including
+OR+%22electronic+property%2... ICGN%20Institutional%20Investor%20Responsibilities_2013.pdf horizons for individual staff members advance alignment with the interests of beneficiaries and clients. Asset
investors? interest and promote confidence in the quality and reliability of audited financial statements of PIEs. As at 31 May 2015, a total of 306 individual auditors and 51 audit firms have registered with
yields for the elderly investors. It is part of our job to build consumers? awareness of the importance of long-term savings and smart investment to serve their own individual needs.?The four strategic
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
importance of long-term savings and smart investment to serve their own individual needs.? The four strategic themes 2017-2019 are: (1) driving competitiveness and inclusiveness for stakeholders from all
quality management (SOQM). 12 Does the firm organize audit teams by industries of clients? If yes, please describe. 13 How does the firm ensure completeness and accuracy of timesheet recording? _x000D_&1
) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in accordance with auditing standard? How does the firm ensure that audit manual reflect recent