management that should be applied by each intermediary and for determining a clear detail of practical approaches suitable for size and complexity of business operation of companies. In addition, the

clear detail of practical approaches suitable for size and complexity of business operation of companies. In addition, the intermediaries should study standards and practice guidelines for business

2015 was published in the Government Gazette on 25 June 2015. 8 Diagram showing infrastructure funds’ risk levels and a summary of important risk factors Low risks/complexity High risks/complexity Money

deficiencies effectively because they took on audit engagements in excessive quantity and complexity beyond the capability of experienced personnel to perform quality audit work in accordance with the

classified by their associated risks and complexity, so that product sellers can provide investment advice suitable for each client; ë Encouraging investors to study their target products thoroughly and with

individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the

the number of issues, the complexity and the materiality of such found issues. 89 days The SEC Office (Unofficial Translation) 3 Step Work flow Period Responsible agency Remark: This step is not

exercise due care in designating engagement with complexity or requires specific technical knowledge to the appropriate partners and divisions. - Some firms have rendered policies to not accepting new

complexity. Insufficient audit fees mean inadequate resources, which inevitably leads to long and strenuous work hours at all levels of the audit personnel. This eventually results in high turnover of audit

country or jurisdiction specified in the database in Clause 14(3); (2) a corporate client with complex shareholding or functional structures that may raise doubt or difficulty in determining the true