are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

of high fraud risk areas, group audits, procedures addressing going concern issues, and professional skepticism Inadequate documentation of audit works Insufficient supervision in certain high-risk

Approval of Auditors ; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I entirely understand the generally accepted

the Notification of the SEC Office regarding Approval of Auditors; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I

of Foreign Auditors in the Capital Market. 5. I entirely understand of the code of ethics for professional accountants and I will perform audit works complying with the code. 6. I entirely understand

and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as

to check if they are ready before making an investment decision as to whether they understand digital assets, understand the right to be received from digital assets, and understand and accept the

and major shareholder of WHA, disseminate news about the negotiation of purchase deal with other listed company by giving interview to The Press which may cause any other person to understand that the

judgement, transactions that were not in the normal course of business, and accounting transactions that required professional skepticism, the SEC found deficiencies in the inadequate gathering of audit

/starttogrow) for SMEs, Startups and interested public. The presentation and functionality of this microsite focus on the simplicity and nice-looking features and contains easy to understand contents. It is