control measures are suitable to the risks and specific characteristics of the organization such as the environment; the work complexity, the characteristics of work, the scope of the operations, and other
obstruction for justice such as providing relevant facts or evidence, concealing or destroying relevant evidence, or giving false information; (6) complexity of actions or means such as using the names of other
businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed
business for not less than 1 year during the period of 5 years before filing an application for approval. In this regard, such businesses shall involve a quantity and complexity of transactions that are
appointment of such committees depends on the necessity, appropriateness, and complexity of the business. A small company may choose to appoint an ad hoc committee instead to consider a matter on the agenda. A
interests is a long and complex one. Indeed, some have suggested that it is too complex and confusing. This section is a brief high level attempt to provide insight into that complexity. In a broader sense
foreign country, there shall be consideration on change or uncertainty regarding economic, political, social and legal issues of the foreign country as well as the complexity in business continuity
, there shall be consideration on change or uncertainty regarding economic, political, social and legal issues of the foreign country as well as the complexity in business continuity management of the
information Symbols or statements shall be specified at the top of the first page of the factsheet in the following cases: 17.1 In case of a mutual fund with high risks or complexity in accordance with the