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) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report
with international standards 2. Auditor supervision 3. Monitoring on financial report of entities in capital market The SEC requires preparation and disclosure of financial information in the
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through new or amended regulations with practitioners to ensure their correct understanding and implementation, and to assign an officer to take care of each company under the SEC supervision. 2. Monitoring
through new or amended regulations with practitioners to ensure their correct understanding and implementation, and to assign an officer to take care of each company under the SEC supervision. 2. Monitoring
, goals and strategies, supervision and monitoring of the SEC's operation, and board-level evaluation The SEC Office Code of Governance specifies the following requirements: Legal compliance Independence
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