are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers
All 4 past returns.5 With data on each fund’s holdings of individual stocks, we can compute the value- weighted, fund-level systematic risk loading, which we refer to as the holding-based fund beta
employees understand their responsibility for appropriate behaviour. There should be appropriate board level and staff training in all aspects relating to corporate culture and ethics. Due diligence and
performs monitoring function? 2 Does the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, Does the responsible person have sufficient and appropriate
the IPCC Special Report on Global Warming of 1.5°C (SR1.5). Other carbon footprinting and/or exposure metrics: Metrics organizations in the financial sector can use to understand how their financial
mobilise green financing. Taxonomies help market participants, regulators, and policymakers understand risk management and promote investments that meet robust sustainability goals. This increases the level
least bachelor’s degree or other academic degrees accepted by the Office of the Civil Service Commission (OCSC); (2) having work experience relevant to real estate businesses as well as useful and
following qualifications: (1) having at least bachelor’s degree or other academic degrees accepted by the Office of the Civil Service Commission (OCSC); (2) having work experience relevant to real estate
Program (FSAP) in the area concerning auditors is not lower than the Broadly Implemented level. Clause 8 A foreign auditor eligible to be approved under Clause 6(2) shall comply with the following rules: (1