other businesses such as hotel, hospital activities. In case of leasing the real estate to operators of other businesses restricted for RIETs such as hotel and hospital, the variable rent portion
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
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
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
of Restricted Assets Virtual assets, i.e. digital tokens (such as digital currencies, utility tokens, investment tokens, or security or asset-backed tokens) and any other virtual commodities, crypto
official day of the year that such solicitations occurred. List of Restricted Assets Virtual assets, i.e. digital tokens (such as digital currencies, utility tokens, investment tokens, or security or
official day of the year that such solicitations occurred. List of Restricted Assets Virtual assets, i.e. digital tokens (such as digital currencies, utility tokens, investment tokens, or security or
the company in order for the shareholders to have complete information in making a decision and have control over the executives in risk management, financial management and business strategy. The
to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the ISQM 1. 2.8.2 Checking whether applicant's
, b) inspecting audit works performed by the applicant to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the