sufficient and reliable for supervising its auditors’ work performance to comply with the professional standards on a continuous basis. Such audit quality control system shall comply with the audit quality
latest issuance of credit rating information made by the reliable credit rating agencies approved by the SEC Office in pursuant to the Notification of the Office of the Securities and Exchange Commission
(No. 5) dated 8 December 2016. 11 (2) shall use the latest issuance of credit rating information made by the reliable credit rating agencies approved by the SEC Office in pursuant to the Notification of
as auditor in the capital market shall have the following characteristics: (1) having an audit quality control system which is sufficient and reliable for supervising its auditors’ work performance to