quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
assignment and the alignment of strategy to maintain competent and capable staff with the firms. Therefore, audit firms should analyze and identify causes of staff resignation within its firm and improve human
the capital market were taken care of to ensure that they would be able to continue functioning seamlessly. In this regard, building a quality financial reporting system in compliance with international
also be used in human resource planning, as in the recruitment, the task assignment and the calibration of strategy to maintain competent and capable staff with the firm. Should the firm have relatively
-functioned accounting department, equipped with competent staff, as well as a seasoned and independent audit committee to oversee the process. As the function that originates all types of the financial
, which the Company has recorded employee compensation, impairment of machines, equipment and spareparts, impairment of intangible assets, impairment of goodwill, and provision for long-term employee
conduct; (6) competent staff readiness An intermediary shall provide the competent personnel with the suitable amount for the business operation, and shall supervise its personnel to perform duties in
maintain substantial and adequate financial resources continuously; (5) market conduct An intermediary shall undertake business in keeping with proper standards of market conduct; (6) competent staff
Long Term Equity Fund (LTF) in the second half of 2004 added another positive factor to boost the market in 2005. Under specified investment conditions, unit holders of LTFs are able to enjoy tax
continuity with suitability, reliability and effectiveness in order that the intermediaries are able to service with the best interest of customers and that the intermediary’s personnel are able to work