. “registrar” means a person appointed by the Minister to be the Registrar of provident funds. “competent official” means a person appointed by the Minister to execute the duties in accordance with this Act
assignment and the alignment of strategy to maintain competent and capable staff with the firms. Therefore, audit firms should analyze and identify causes of staff resignation within its firm and improve human
assurance that their personnel in each level are competent and capable of performing quality engagements. The firms therefore should establish clear policies and procedures for monitoring and processing the
Code of Governance for South Africa. 10. International Federation of Accountants, 2011. Competent and Versatile. How Professional Accountants in Business Drive Sustainable Organisational Success. 11
English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the
https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff
branch office, comprising at least an efficient system for operational management, compliance management, information management and preparation of competent personnel. 4.4 Having the result of the latest
of execution challenge: Firms capable of good audits but do not perform consistently. • Enhanced auditors report: implement for audits of December 2016 year-end financial statements; firms are starting
position, or is in the line of work, responsible for or capable of accessing inside information; (3) any person who is able to know inside information by performing duties as auditor, financial advisor
interests. At least one of the non-executive directors should be experienced and competent in the company’s main industry. 3.1.2 The board should determine the proper number of directors to function