inspection cycle results (2013 – 2015). Figure 2: Percentage of the audit firms, categorized by scores in each element of TSQC 1 in 3 inspection cycle LD ER AC HR EP MO 1.38 1.40 1.60 1.06 2.36 1.41 21% 18% 36
standards and relevant regulations as well as being communicated to the personnel. Moreover, the inspection results of individual audit engagements in 2017 showed that the overall audit quality had improved
efficient and effective monitoring process. Along the same line, the inspection results of individual engagements showed promising improvement of audit quality in the capital market, as reflected in the
fiscal year 2020 onto which individual auditors in the capital market affixed signature in giving opinions in the auditor’s report. Listed companies per auditor ratio (company:person) market capitalization
spouse or a minor child of such person; (b) an individual or a company holding majority shares of such person, which means: 1. an individual or a company holding shares of such person in a number exceeding
underwriter in the following manners: (a) a spouse or a minor child of such person; (b) an individual or a company holding majority shares of such person, which means: 1. an individual or a company holding
relationship with a director, an executive, a major shareholder or a controlling person of a securities underwriter in the following manners: (a) a spouse or a minor child of such person; (b) an individual or a
marginal part, which represents the dynamic behaviour of each individual marginal, and the copula part, which represents the joint dependence among those individual components. Specifically, the REITs
course of trading goods or services, or are in the private placement, C. Digital Asset Businesses • Digital asset businesses under the Emergency Decree are categorized into three types: (i) Digital Asset
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the