fraud risks by management that was prone to be a significant risk area. As a result, this engagement was concluded as having a moderate risk level, instead of that of a high risk, although management’s
production of the company can substitute the import HRC. - As the above reasons, the Company believe that with the new working capital injected to the Company and lower debts (partly are converted to equity
state-of-art steel mill and the production of the company can substitute the import HRC. - As the above reasons, the Company believe that with the new working capital injected to the Company and lower
Statistics of Criminal Actions (As of 31 December 2023) Cases Persons Cases Persons Cases Persons Cases Persons Fraud 0 0 3 17 0 0 3 14 Fail to exercise duty of care 0 0 - - 0 0 - - Disclosure of
unable to attend the sessions, the firms should track their absence and require that they attend the substitute course or study the recorded version of the sessions. This is to ensure that the personnel
the audit engagement. The weighted score of some risk factors may not appropriate; e.g., to allow the score of risk of fraud equal other risk factors. However, the SEC would like to recommend some
. Investment scams and fraud • Describe the main features of common investment scams and frauds. • Identify the sources available for information on reported investment scams and frauds. • Recognise if a tactic
/ zero-emissions solutions are possible within a reasonable timeframe - transition should be towards those solutions. For others, there are no such solutions. Instead, substitute low-emission activities
securities business is lost or destroyed, the association related to securities business may submit an application for a substitute of the license. Clause 6 A license for establishment shall take effect on its