views on the new chapter on institution investors in the Principles. Comments included that the Principles could be more precise when it comes to the wide range of different investors that exist. Also, it

have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by

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

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

“good” financial planning decisions are often difficult to quantify. For any given portfolio, investment decisions can generally be decomposed into two primary components: beta and alpha. Beta can

treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general

including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is

the factor being used to perform risk assessment; the scoring matrix of each criteria; and the complete and precise response to risk identified by consider nature, timing and extent of the audit. - Most