COLLABORATION WITH CORE TEAM SUCH AS SUSTAINABILITY TEAM, RISK MANAGEMENT TEAM, FINANCE TEAM TCFD REGISTRATION PUBLIC DISCLOSURE DEVELOPMENT REPORTING 01 03 05 02 04 JULY 2021 MAY 2021 JUNE 2021 APRIL 2021
team, tools and work systems. Therefore, the audit firm plays an important role in supporting the auditors to perform their work with greater quality and efficiency. In addition, the proposed revision of
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
organizations. The survey was the collaboration between the SEC and ACCA to gather opinions of audit-firm personnel to identify retention factors and analyze any causes of resignation for future improvements
immediate family member or close family member of the personnel in the audit team holds financial interest in audit clients or serve as a director or officer of an audit client, or as an employee in a
internal committee reviews some or all screening decisions; ▪ Automated IT systems prevent investments in excluded stocks; ▪ Systematic process that alerts the portfolio manager, compliance team and ESG team
members of an engagement team becomes essential to audit processes to
confidentiality declaration before leaving their positions. More importantly, the audit firms ought to apply additional measures to any members of an engagement team, especially senior personnel and above, who are
• • • • • • • • • • • https://www.ukchinagreen.org/publication/esg-leaders-forum-reports/ PUBLIC Creating Value through Purposeful Dialogue Source: HSBC Asset Management, Stewardship team PUBLIC
competitiveness and gather wider audience reach into portfolio. The demand of outdoor media has also exploded with the implementation of digital technology which changed the perception about this media from being