requires that the auditor of the entities in the capital market be approved by the SEC so that the SEC will be capable of regular monitoring the quality of audit work performed by such auditor, which
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
, executives and staff covers the following areas: Accountability Responsibility Equitable Treatment and Participation Disclosure and Transparency Internal Control and Internal Value Creation by Enhancing Market
include (1) defining objectives*, (2) determining means to attain the objectives, and (3) monitoring, evaluating, and reporting on performance.** “Good corporate governance” involves not only building
include (1) defining objectives*, (2) determining means to attain the objectives, and (3) monitoring, evaluating, and reporting on performance.** “Good corporate governance” involves not only building
these groups to control the supply of shares in the stock exchange. Such criteria may be summarized as follows: 1. Criteria for allocation of IPO shares The definition of “sponsors" – persons who
Qualifications (1) having audit quality control system which is in compliance with the International Standards on Quality Management 1 (ISQM 1); (2) having full-time CPAs and full-time assistant auditors as
operation monitoring. 5.1.2 The board should nurture innovation that enhances long-term value creation for the business in a changing environment. Such innovation may include designing innovative business
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