audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
confidence and prevent recurrence of the problematic issue. In response to the said incidents, the International Organization of Securities Commissions (IOSCO) issued “Principle of Auditor Oversight," to its
or not the departmental manager of such companies should be considered as “executive". In response to the aforesaid inquiry, the “person holding executive position in Accounting or Finance Department
or not the departmental manager of such companies should be considered as “executive". In response to the aforesaid inquiry, the “person holding executive position in Accounting or Finance Department
take action on the matter without board of director's decision as some matters require quick response to support business operations or review proposal of the management. Executive director, therefore
categories include strategic, operational, financial, compliance, reputational, environmental, social and ethical risks. 2. For guideline no. 6.1.4, risk response examples are tolerate, treat, terminate, and
the company views that the approved resolution or principle is unfit for the company's current situation, e.g., a larger transaction size and a new type of transaction in response to business expansion