involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of
the capital market were taken care of to ensure that they would be able to continue functioning seamlessly. In this regard, building a quality financial reporting system in compliance with international
- LD ER AC HR EP MO Partner evaluation and partner remuneration Confirmation of compliance with ethical requirements and related disclosure Communicating with predecessor auditor Procedures to monitor
subsidiaries Attachment 3: Details of heads of internal audit and compliance units Attachment 4: Details of asset appraisal - 3 - Part 1 Business Operation 1. Policy and business overview Provide an overview on
Sustainability-Linked Bonds (the “SLBs”) to be issued in compliance with the Sustainability-Linked Bond Framework (the “Framework”) created to govern their issuances and following the Sustainability-Linked Bond
coordination in case of a foreign company Attachment 2: Details of the directors of subsidiaries Attachment 3: Details of the Heads of the Internal Audit and Compliance Units Attachment 4: Assets for business
and its auditors to the non-compliance risk regarding the auditor rotation requirement • Concerns and th rea ts to independence due to familiarity may result in the negligence of compliance with
) certifying that if the auditor of such audit firm is granted an approval from the SEC Office, the audit firm shall monitor and improve the audit quality control system in compliance with the standards
activities report for the 1st cycle (1 October 2010 - 31 December 2012), providing insights into the SEC’s audit oversight system in terms of its transparency and its compliance with the international