Contents

1. OUR SYSTEM OF QUALITY MANAGEMENT IS FOUNDATIONAL FOR AUDIT QUALITY 

2. LIVE OUR CULTURE AND VALUES

3. APPLY EXPERTISE AND KNOWLEDGE

4. EMBRACE DIGITAL TECHNOLOGY

5. NURTURE DIVERSE SKILLED TEAMS

6. ASSOCIATE WITH THE RIGHT CLIENTS AND ENGAGEMENTS

7. BE INDEPENDENT AND ETHICAL

8. PERFORM QUALITY ENGAGEMENTS

9. ASSESS RISKS TO QUALITY

10. MONITOR AND REMEDIATE

11. COMMUNICATING EFFECTIVELY

12. FINANCIAL INFORMATION

13. PARTNER REMUNERATION

14. NETWORK ARRANGEMENTS

15. STATEMENT ON THE EFFECTIVENESS OF THE SYSTEM OF QUALITY MANAGEMENT OF KPMG KOREA AS AT 30 SEPTEMBER 2023