做audit做埋tax>self review threat
要睇佢做tax calculation 定就咁填下野
If 做tax cal 就睇係咪listed co
Listed co> so significant
Non listed 就depends on materiality to the FS
Safeguards>separate team/ independent reviewer
醫管局
It control 唔得
睇下有冇manual control
有就test manual control
(不過新聞話好似過冇人睇住部機
)
姐係用sub proc
唔知係咪咁