Interpretation • [All] One-standard deviation increase in paper loss would raise risk-taking by 13.79% • [Low-Risk Group] One-standard deviation increase in paper loss would raise risk- taking by 10.49% • [High
, “Strengthening Good Corporate Governance by Audit Committee and Independent Director: Experiences from Fraud Cases” to discuss samples of fraud cases taking place around the world and to raise the awareness of the
sufficient and reliable for supervising its auditors’ work performance to comply with the professional standards on a continuous basis. Such audit quality control system shall comply with the audit quality
identification), including the identity of the ultimate beneficial owner and the controlling person of the transactions; (2) verify the client’s identity using reliable sources of information (client verification
identity using reliable sources of information (client verification) (3) record information gathered as well as opinions made under the KYC/CDD process. In identifying the client’s true identity under (1
, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the
• Meet minimum disclosure requirements to raise the levels of transparency and disclosure around green assets and investments. The Criteria at present focuses on climate change mitigation through energy
) that were converted to equity by August 2017. This allowed the Company to raise $ 452 million to strengthen its balance sheet. As a post-period update, the major shareholder in IVL also partially
communicated, aiming to enhance the quality and reliability of listed companies’ financial reports. In December 2015, the SEC and the FAP jointly hosted another seminar to raise awareness on the new auditor’s