the Notification of the SEC Office regarding Approval of Auditors; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit
that impacts economic decisions, e.g. SASB, TCFD All stakeholders who want to understand a corporate’s positive and negative contribution to sustainable development, e.g. GRI Standards All corporates and
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business
understand its opportunities and risks. Examples of such issues include the risks and opportunities posed by climate change, a company’s approach to managing intellectual and human capital, its capacity to
project relates to nature-based solutions, details of the management plan for the asset and any associated monitoring system in place to deliver and evaluate ongoing mitigation impacts. These assumptions
evaluate the process for a rigorous review of the performance of the board, the company secretary (where such a position exists), the board’s committees and individual directors prior to being proposed for
information technology shall be widely communicated to the relevant personnel of the intermediary in an easily accessible manner in order for such personnel to understand and be able to comply with such policy