alternative. Investments through a mutual fund greatly benefit investors, especially retail investors, in that they can better diversify the investment risks, and receive professional services in monitoring and
alternative. Investments through a mutual fund greatly benefit investors, especially retail investors, in that they can better diversify the investment risks, and receive professional services in monitoring and
the latest inspection result or report issued by all of the following parties (if any); - the audit oversight authority - professional body - network firm - firm's internal monitoring
inspection result or report issued by all of the following parties (if any); - the audit oversight authority - professional body - network firm - firm's internal monitoring Signature of the
reporting and audit oversight 2. Auditor Supervision The SEC has put its continuing effort on auditor supervision as the auditor's role of independent professional is fundamental to investor
accounting professional standards to be in line with the international, both the development of accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB
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; lack of professional ethics or violation of or non-compliance with the regulations under the law governing accounting professions and other additional regulations prescribed by the law governing
counterbalance; Monitoring of transactions that occur; Frequent revision of the appropriateness of the methods used. Competitive businesses Clear separation of target group of customers or markets; There
SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line with international standards 2. Auditor supervision 3. Monitoring on financial report of