a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
of directors but not less than three persons. The audit committee consists of at least three persons and at least one person must have adequate knowledge to review the reliability of financial
show that its operational system will be prompt for operating securities business in the category of venture capital management; consideration on which will be taken into account its internal control
business in the category of venture capital management; consideration on which will be taken into account its internal control system, record keeping system and system for making reports concerning venture
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qualification, work experience and training course in accounting knowledge. 3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief
=electronic possession OR "electronic possession" OR "electrical ownership" OR "electrical control" OR "digital ownership" OR "digital control"&wt=json&indent=true&facet=true&facet.field=key_filetype
=electronic possession OR "electronic possession" OR "electrical ownership" OR "electrical control" OR "digital ownership" OR "digital control"&wt=json&indent=true&facet=true&facet.field=key_filetype
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out