transparency and disclosure to the Sustainability Bond market. The common four core components of the Principles and their recommendations on the use of external reviews and impact reporting therefore also apply
investment products within the same asset class. • Use appropriate metrics to compare similar investments. • Evaluate the real rate of return on investment products. • Confident to undertake research on
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense
and to audit planning for specific industries, such as construction, manufacturing, and services, were also communicated during these events. One of the common deficiencies found from past inspections
Bond market. The common four core components of the GBP and SBP (i.e. Use of Proceeds, Process for Project Evaluation and Selection, Management of Proceeds and Reporting) and their key recommendations on
knowledge-sharing sessions the SEC hosted for other stakeholders throughout the year. Some of these deficiencies and issues are common within the region and some are widespread beyond our region so to
(“FRC”) on the inspection of auditors of banks and financial institutions including sharing common deficiencies found from the UK FRC inspections. • A workshop was given by a consultant from the United
ambitious SLB; they aid investors by promoting accountability of issuers in their sustainability strategy and availability of information necessary to evaluate their SLB investments; and they assist
opportunities. - Provide information on other metrics used for decision making with methodology used. - Common metrics could include >> Weighted average carbon intensity; Total carbon emission; Carbon footprint