Establish a risk assessment process and consider countermeasures every fiscal year

We shall set audit quality objectives, identify and assess quality risks, and consider measures to address quality risks each fiscal year. In order to implement these measures, we will establish and implement a risk assessment process.


Consider additional quality risks not covered by regulations

As part of our quality management system, we consider the risk of not issuing appropriate audit reports according to our internal regulations and have implemented measures to address this risk.
In the meantime, we will also try to consider whether there are additional quality risks that are not covered by the regulations. These risks and appropriate measures will be added to the “Firm Specific Risks and Response Measures Consideration Chart” or supplemented with additional materials.


Review risk assessment annually

Our risk assessment process is conducted under the supervision of the President and the Direcnt will be updated as new risks are identiftor of Quality Control. Risk assessment is an iterative process and our risk assessmeied or existing risks are determined to no longer be relevant.
Risk assessment will address matters identified as part of the monitoring program and will be reviewed on an annual basis.
For instance, we will constantly review events, situations, actions, etc. that may adversely affect the achievement of quality objectives, record any changes, and identify the impact of risks on quality objectives.