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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Directions for Auditing Internal Control Systems of Listed Companies  CH

Amended Date: 2017.04.10 
Categories: Primary Market > Management > Auditing and Review
Article 7     When conducting an audit of the internal control system of a listed company, the TSEC shall focus its attention on the following matters:
  1. Reviewing whether the spot-checked operations shown in the audited company’s self-inspection reports, audit reports, follow-up reports, and relevant working papers have undergone proper approval, authorization, validation, adjustment, cross-checking, record checking and division of functions.
  2. Ascertaining whether the audited company’s auditors have conducted audits in compliance with the formulated annual audit plan and prepared working papers, audit reports, or follow-up reports accordingly.
  3. Reviewing whether the audited company has been subject to any sanction by the competent authority for its industry, and if it has received such a disposition, requesting the audited company to provide an explanation or a plan for improvement.