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
preparation and submission of financial statements The financial statements and consolidated financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section
other benefits with value exceeding those traditionally acceptable from persons or juristic persons who have stakes in the SEC operation. This is to ensure that the SEC operation is reliable, transparent
information to investors, and a good disclosure of information should be free flow, namely, investors should have equal access to information. Information must be accurate, reliable, adequate and timely. In
board of directors may consider relaxing such requirement if such relationship does not affect the independent view of the independent director. In any case, if such independent director's term of office
performing function of financial advisory; (3) Having operational rules and guidelines of financial advisory functions which are precise, reliable, secure and sufficient in accordance with the professional
entrust a reliable person to handle the document keeping task on his or her behalf, but the legal liabilities remain with the company secretary. Q: Is it permissible for the chairperson to authorize a
Firm Qualifications having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such
sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard