account. In essence, this legislation stipulates that a receiving bank must carefully check the account number and account name of the recipient to ensure their accuracy. If any suspicion of misconduct

observation that could lead to suspicion of an abnormal transaction in the journal vouchers. However, an auditor did not provide the additional procedures to follow up the reason for these findings. For example

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

Information _____________ Clause 34 There shall be no reasonable suspicion demonstrating that: (1) the information disclosed [by an applicant] to the public [i] is incomplete or inadequate for investors to make