responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered
follows: Protection of shareholders' right and fair treatment of shareholders Transparent and fair shareholding structure; Directors, executives and major shareholders do not have conflict of interests or
SEC is rather to ensure fair treatment and that investors have sufficient tools to protect their own rights. The SEC has used important measures in building confidence of investors as shareholders or
respecting and adhering to stakeholders’ rights should at least cover: (1) Responsibilities to employees, staff, and workers at least by adhering to applicable law and standards and providing fair treatment
scheduled and conducted properly, with transparency and efficiency, and ensure inclusive and equitable treatment of all shareholders and their ability to exercise their rights. Principle 8.3 The
Investment Consultant/Investment Planner Regulatory Summary Types and Scope of Duties Qualifications Training Courses Training Courses for Migration (for IC and IP approved before 1 Janurary 2018
Development (OECD), which cover six areas as follows: 1. Enforcement and CG framework 2. Rights of shareholders 3. Equitable treatment of shareholders 4. Roles of stakeholders in CG 5. Disclosure and