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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 8     The TSEC auditors shall prepare audit reports on their implementation of auditing work, specifying the following:
  1. audit items.
  2. audit findings.
  3. follow-up activities.
    If the audit findings reveal non-compliance by a listed company in its implementation of the internal control system, the audited company shall be requested to propose specific ameliorations or solutions and report the same by letter to the TSEC for recordation. In the event of material non-compliance, the TSCE may by letter request the audited company to dispatch personnel to participate in guidance courses held by a body designated by the competent authority, with a copy of the letter to such designated body. If the audited company fails to dispatch personnel for that purpose, the TSEC may, based upon the nature of the deficiency, list it as a first target for substantive review of the financial report, routine supervision, exceptional supervision, or internal control system audit to be administered at a later time. In addition, the TSEC will continue tracking the amelioration of the deficiency and preparing follow-up reports until the deficiency is remedied. Where necessary, a certified public accountant may be engaged to issue an opinion on relevant matters. The content of the follow-up report shall include the deficiency found in the previous audit and the status of its remedy in the current audit.