MAY 2021 TRUE VALUES 4C’S: CARING, CREDIBLE, CREATIVE, COURAGEOUS VISION TO BE THE LEADING DIGITAL INFRASTRUCTURE THAT FULLY CONNECTS PEOPLE, ORGANIZATIONS, ECONOMIES AND SOCIETIES TOGETHER TO CREATE

difference of the recorded amounts from the expected values that would not call for further investigation. However, in several cases, the auditors either did not assess the reliability of such data or simply

reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next

technology and innovation strategies. The SEC monitors factors which may affect the reliability and stability of the capital market as a whole, including systemic risk, and collaborates with other financial

______________________________________________________________________ Remark: The rationale for issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore

issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore, deemed necessary to determine the

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

appraised values (if any); (3) a summary of the appraisal of assets of the infrastructure business to be invested in by the mutual fund, at least including the appraised values, the appraisal methodology and

the KPIs have not been previously disclosed, issuers should, to the extent possible, provide historical externally verified KPI values covering at least the previous 3 years. Care should be taken as

crucial position to promote internal culture that values audit quality and it is their attitude toward audit quality that would be a key factor to steer the firms in the right direction. The followings are