for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement
quality control standards, and to plan for quality improvement of audit firms outside the capital market. Moreover, in December 2020, the SEC gave a lecture on the topic of observations on audit quality
Committee meetings and attendance record for each of the Audit Committee members. Opinions or overall observations that the Audit Committee has found during the performance of its duties according to the
codes. Due to these observations, the second-cycle inspection was specifically planned to address such issues. Areas where improvements are warranted are highlighted below: Inadequate independence
Manual for the Public, the SEC Office shall review the facts according to the procedures and methods specified in the Licensing Manual for the Public and notify the issues and observations derived from the
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
days from the date on which the SEC Office has received clarifications from the Company in response to its observations. If the Company intends to apply for a waiver of the rules under this Notification
overall observations that the Audit Committee has found during the performance of its duties according to the Charter of the Audit Committee. Other reports which should be acknowledged by the shareholders
overall observations that the Audit Committee has found during the performance of its duties according to the Charter of the Audit Committee. Other reports which should be acknowledged by the shareholders
overall observations that the Audit Committee has found during the performance of its duties according to the Charter of the Audit Committee. Other reports which should be acknowledged by the shareholders