Handbookforapprovalofforeignauditors , 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
in inspecting the audit quality control system; providing an explanation or submitting any other information or taking any other actions as required by the SEC. 2.1.5 Termination of Approval (1
service under this Ministerial Regulation, the competent officer shall, upon the applicant’s consent, enter into the applicant’s place of business or premises or any place necessary for inspecting the
rohibited behaviors, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality mangement system to ensure
rohibited behaviors, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality management system to ensure
for inspecting the applicant’s financial condition, business operation, assets or any relevant data. Clause 10 In case where the SEC is of the view that the applicant under Clause 7 or Clause 8 has
of business or premises or any place necessary for inspecting the applicant’s financial condition, business operation, assets or any relevant data. Clause 9 In case where the SEC is of the view that
Ministerial Regulation, the competent officer shall, upon the applicant’s consent, enter into the applicant’s place of business or premises or any place necessary for inspecting the applicant’s financial