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˄̚ήପజѓࣣ2023 ණྠʫ௅ᄲࣨ௅ίʔცፔ༔၍ଣᄴٙઋرɨٜટΣᄲࣨ։ ၍ଣᄴ̀඲ఱʫ௅ᄲࣨܔᙄ€ܼ̍༆Ӕᘌࠠʫ௅္છॹ̰ٙ ࡰึිజdԨீཀᄲࣨ։ࡰึΣ໨ԫ҅ිజf༈௅ژίੂ ܔᙄ౤ʹБਗࠇྌf༈ԬБਗࠇྌ຾ණྠʫ௅ᄲࣨ௅Νจ Бᔖਕࣛd̙ʔաࠢՓήટᙃණྠהϞᇍᖚุٙਕఊЗe ܝॶɝజѓʫdԨʚ˸༧ආdᆽڭࠇྌٙੂБ˿ɛတจf ༟ପeߏ፽ʿᔖࡰf 外聘核數師 ༈௅ژ඲ၾᄲࣨ։ࡰึᏨীʿᙄ֛ϋܓʫ௅ᄲࣨࠇྌձ༟ ᄲࣨ։ࡰึ̮݊໌ࣨᅰࢪ€˜ࣨᅰࢪ™ዹͭ׵၍ଣᄴٙᑌഖ ๕༶͜f ఊЗfࣨᅰࢪ€ᖯжە͑༸ึࠇࢪԫਕה̙ٜટၾᄲࣨ։ ࡰึ˴ࢩᑌഖdᄲࣨ։ࡰึ˴ࢩ֛ಂၾࣨᅰࢪึࠦdϾ၍ ʈЪᇍᖚ ଣᄴʔึΐࢩf ࿁ุਕఊЗආБᄲࣨd݊މᆽڭʮ̡ٙࠬᎈ၍ଣʿʫ௅္ છӻ୕ᐏѼഛੂБԨϞࣖή༶ЪdԨቇ຅ήᗆйe္છʿ ᄲࣨ։ࡰึϞᗫࣨᅰࢪٙᔖபܼ̍j ၍ଣၾ༺ϓุਕͦᅺϞᗫٙࠬᎈf • Σ໨ԫ҅ܔᙄ։΂ࣨᅰࢪd˸Զٰ؇ஷཀ COSO ᄲࣨٙ᎖੗೻ܓ͟ණྠʫ௅ᄲࣨ௅Դ࣬͜ኽ • ஷཀࣨᅰࢪٙ໌͜ૢ΁ €Committee of Sponsoring Organizations of the Treadway • ᄲൖఱʕಂʿϋܓৌਕజڌΣࣨᅰࢪ೯̈ٙᑊ׼Ռ΁ Commissionٙʫ௅္છ࣪ݖהՓ֛ٙࠬᎈ൙П˙جdԨ • ᄲቡࣨᅰࢪٙజѓʿՉ˼तண˖΁ ϽᅇՑεධΪ९ϾӔ֛f༈ഃΪ९ܼ̍ʊᆽႩٙࠬᎈeݖ • ӊϋ൙֛ࣨᅰࢪٙሯ९ʿࣖঐ ࿴ᜊਗeӊࡈఊЗٙ዆᜗ࠠࠅ׌eཀֻٙʫ௅ᄲࣨഐ؈e • ൙Пࣨᅰࢪٙዹͭ׌ձ܄ᝈ׌d္ܼ̍࿀ה౤Զٙڢࣨ ̮໌ࣨᅰࢪٙจԈe˄̚ʮ̡ණྠࠬᎈ၍ଣ։ࡰึٙʈЪ ᅰ؂ਕd˸ᆽڭՉዹͭ׌ձ܄ᝈ׌ʔաฦ࢔ʿʔึ஗ൖ ഐ؈ʿ၍ଣᄴจԈഃfӊࡈุਕఊЗɓছ௰ˇӊɧϋટա މաฦ࢔ ᄲࣨɓϣfอϗᒅุٙਕஷ੬׵ϗᒅܝɤɚࡈ˜ʫආБᄲ • ஷཀࣨᅰʿڢࣨᅰ൬͜ ࣨfɚཧɚɧϋග΍މ˄̚ήପආБɤʬϣᄲࣨʈЪf ࣨᅰࢪٙዹͭ׌ Ϥ̮dණྠʫ௅ᄲࣨ௅ீཀᏨী၍ଣᄴӊϋආБ္છІ൙ ࣨᅰࢪٙዹͭ׌࿁ᄲࣨ։ࡰึe໨ԫ҅ʿٰ؇ڢ੬ࠠࠅf ʈЪٙ೻ҏʿϤධ൙Пٙഐ؈d՘пᄲࣨ։ࡰึ࿁ණྠٙ ࣨᅰࢪӊϋߧՌᄲࣨ։ࡰึ։ࡰdᆽႩՉ࣬ኽ࠰ಥึࠇࢪ ࠬᎈ၍ଣʿʫ௅္છӻ୕݊щԑ੄ʿՉϞࣖ೻ܓආБʱؓ ʮึਖ਼ุึࠇࢪᔖุ༸ᅃςۆ€Code of Ethics for ձዹͭ൙Пf Professional Accountantsɗዹͭึࠇࢪd˲ՉԨʔٝ઄΂ ණྠʫ௅ᄲࣨ௅Ԩܲ၍ଣᄴאᄲࣨ։ࡰึٙࠅӋdආБत Оԑ˸஗ΥଣήൖމึᅂᚤՉዹͭ׌ٙԫ֝fᄲࣨ։ࡰึ ணٙධͦʿሜݟʈЪf ίɓϣᄲࣨ։ࡰึึᙄɪ஼ɓᄲൖʿীሞ༈ഃՌ΁€ԨϽᅇ ՑఱࣨᅰʿڢࣨᅰʈЪ˕˹ࣨᅰࢪٙཇږ˸ʿڢࣨᅰʈЪ ᄲࣨഐሞʿΫᏐ ٙ׌ሯd˸൙Пࣨᅰࢪٙዹͭ׌f ʫ௅ᄲࣨజѓٙਓ͉ึ৔ʹ໨ԫ҅˴ࢩeБ݁ᐼ൒eৌਕ ໨ԫʿ̮໌ࣨᅰࢪfӊධᏨীٙഐ؈͵ึΣᄲࣨ։ࡰึ ౤яf 107

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