capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness

, identification of quality risks, assessment of quality risk levels, and identification of relevant responses to reduce the identified quality risk levels? 1.1 Does the audit firm completely identify minimum

pre-issuance monitoring activities and provide the list of factors for performing pre- issuance review over audit engagement B Evaluating, Communicating, and Remedying Identified Deficiencies Firm's

Remedying Identified Deficiencies 1 Does the firm evaluate the effect of deficiencies noted as a result of monitoring process and determine whether they are either 1) Instances that do not necessarily

presentation of auditor?s concerns with key risk factors and risk handling methods clearly identified.? The New Auditor?s Report Educational Project aims to provide knowledge and usage guide to the new auditor?s

SEC-approved FA, listed companies? misunderstandings in regulations, particularly dilution effect calculation have been identified as a primary cause of those flaws, leading to revision of the

promptly identified, managed and mitigated, and that the company’s governance framework provides for the consideration of stakeholder rights. Principle 7.4   The board should ensure sustainability reporting

the facility’s practices and industry good practice regarding environmental and social impacts. If more than 10 significant gaps are identified, or more than 2 signficant gaps in any section assessed

-of-interest management. 1.2.2 Informed decision-making and active ongoing monitoring of Investee Companies. 1.2.3 Enhanced monitoring of and engagement with Investee Companies on identified issues of

the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in