conflicts of interest; (b) not be an employee, staff, advisor who earns salary, or controlling person of the securities company, parent company, subsidiary company, affiliate company, or person who may have
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
immediate family member or close family member of the personnel in the audit team holds financial interest in audit clients or serve as a director or officer of an audit client, or as an employee in a
continuity with suitability, reliability and effectiveness in order that the intermediaries are able to service with the best interest of customers and that the intermediary’s personnel are able to work
to respond to the new outbreak as follows: After You implemented policy according to plan in respond to the COVID-19 outbreak including: 1. Effective cost control: controls employee-related expenses
much needed for planning. Employee performance evaluation To emphasize the importance of audit quality, audit firms should align staff and partner compensations and promotions with this ultimate goal of
capabilities to ensure adequate audit personnel for the amount of current and future audit works because the quality of assurance services truly depends on the capabilities of audit staff, obtained through
promoting market conduct as an organizational culture; (2) product development that is suitable for customers and sales staff abilities, as well as sales channels, operational systems and control; (3
, parent company, subsidiary company, affiliate company or person who may have conflicts of interest; (b) not be an employee, staff, advisor who earns salary, or controlling person of the securities company