....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality
Loans and Guarantee: Have the principal, staff or immediate family members made or accepted loans/guarantees to/from an audit client or its affiliates? (This includes through any connected entities) Has
: Does any principal, staff or immediate family members act as a trustee which holds - directly or indirectly- any financial interests in an audit client or its affiliates? 3 Loans and Guarantee: Have the
over five years per period 2.1.2 Qualification of Approved Auditor An auditor to be granted approval by the SEC shall possess qualifications of an individual person and of the firm to
major shareholders and company’s executives. The Office of Securities and Exchange Commission requires that at least one third of the board be independent directors and fully possess characteristics as
major shareholders and company’s executives. The Office of Securities and Exchange Commission requires that at least one third of the board be independent directors and fully possess characteristics as
assurance services provided by their staff because we believe that high quality audits could only be achieved with audit teams whose members possess in-depth knowledge and experience and devote adequate time
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel
the ones established by the IFAC; (4) “Quality Assurance Review Panel” means a body of persons appointed by the SEC Office to give advice and recommendations regarding supervision of auditors in the
acts under the provisions of this Act or other laws. In exercising the power and duty of the Office under the first paragraph, the Office shall have the power to: (1) own, possess, hold any proprietary