to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the ISQM 1. 2.8.2 Checking whether applicant's
, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
Content Management of Mutual Fund 25. Additional rules for long term funds (LTFs) (1) The mutual fund management company shall establish a system for redemption of investment units, and a system for
Content Management of Mutual Fund 25. Additional rules for long term funds (LTFs) (1) The mutual fund management company shall establish a system for redemption of investment units, and a system for
services such as having capital and staff capacities to offer services appropriately and sufficiently, operating on an information technology system with efficiency and security 3. Having a complete process
. (TSD); payment system infrastructure services for securities trading in the capital market currently operated by Finnet Innovation Network Co., Ltd. The outsourcing should be justifiably arranged and
operating securities business in the category applying for the license, and other businesses as permitted by the SEC; (3) be able to show that its operational system will be prompt for operating securities
services such as having capital and staff capacities to offer services appropriately and sufficiently, operating on an information technology system with efficiency and security 3. Having a complete process