role so assigned; (5) have procedures to monitor and supervise business conduct and behaviour of staff in order to examine and prevent the conduct or behaviour which may cause: (a) negative image to the
to remain fit and proper for the role so assigned; (5) have procedures to monitor and supervise business conduct and behaviour of staff in order to examine and prevent the conduct or behaviour which
expenditure (CAPEX) as the dependent variable to examine how GPR affects financial activities of the relevant emerging markets firms. Underlying mechanism: Firm’s financial activities 12 13 ❑ Firms increase
the Notification of the SEC Office regarding Approval of Auditors; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I
and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as
and understand the structure, roles, duties and responsibilities of each unit in the organisation. In this regard, units should be arranged in accordance with such organisational chart. 2. There should
. ❑ Examine the financial impact of climate risk with respect to revenues, expenditures, assets, liabilities, and capital. ❑ Engage with investors to better understand the information on climate-related
online system; (b) in case of an appointment of a person as person with power of management, the derivatives business operator shall examine the qualifications of the person who would be a person with
accordance with the form and procedure provided in the SEC’s online system; (b) in case of an appointment of a person as person with power of management, the derivatives business operator shall examine the
related receipt and payment transactions, and the accounting records practice. The company was also required to examine the issue raised by the auditor whether the questionable transactions of land sales