in analyzing the appropriateness of these ratio, they should be considered in tandem with the volume of audit engagements of that firm, e.g., number of audit client, size, and complexity of audit
CRA should avoid issuing credit ratings for entities or obligations for which it does not have appropriate information, knowledge, and expertise. For example, where the complexity of a security or the
providing falsified information to the SEC Office, etc.; (6) complexity of nature of action or tools used in action, for instance, using other people name or establishment of disguised company, etc.; (7
effectively. It must comprise at least 5 directors and should not be more than 12 directors, depending on the company’s size, type, and complexity of the business. 3.1.3 The proportion between executive
the SET50 Index, which includes 50 stocks with the largest market capitalization. For simplicity in this article, we will use the SET Total Return Index, which incorporates not just price returns but
account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses and services. 2 In case where any material change is
and sufficiency as stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks
nature, size, and complexity of business of the company. Guidelines 1. There should be an organisational chart demonstrating units and lines of command for personnel in the organisation to be informed of