earnings are modified for risk and no further adjustment to the discount rate should be used beyond risk-adjusted expected earnings. Their model specifies that risk residing in economic fundamentals, i.e
Trusts and Mutual Funds, Investment-Linked Assurance Schemes and Unlisted Structured Investment Products issued by the SFC, as may be amended, supplemented or otherwise modified from time to time. (p
obtain sufficient audit evidence to conclude whether the investment in the associated company and its share of profit or loss were fairly stated in the consolidated financial statements. Accordingly
representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of
Controls (OS, Database, Network) Application (e.g. SAP) Configuration & Security In ve nt or y Identify ITGC Risks 14 PCAOB Literature The auditor should obtain an understanding of specific risks to a
case may be. In this regard, such personnel shall obtain an approval from the SEC Office in accordance with the Notification of the Capital Market Supervisory Board regarding Rules on Personnel in the
case may be. In this regard, such personnel shall obtain an approval from the SEC Office in accordance with the Notification of the Capital Market Supervisory Board regarding Rules on Personnel in the
their responsibilities; **(6) having personnel to be investment consultant, investment planner or investment analyst, as the case may be. In this regard, such personnel shall obtain an approval from the
profession standards. Furthermore, the SEC representatives attended conferences to share ideas and experiences with the stakeholders and participated in domestic and international symposiums. obtain certain
well as the individual face value of each type of debt securities offered or listed. 3. Provide information about the form of the security, such as whether investors can obtain physical certificates or