responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered
that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered only
securities for dissemination to dealers and providing a system for matching orders placed between dealers or any systems to facilitate trading of securities between dealers. Clause 4 This Notification
, embezzlement of company assets, conflicts of interests, or window dressing. Unfair treatments related to securities trading, for instance, market manipulation, insider trading and dissemination of false
has been completed; ● In case of unfair securities trading (such as price manipulation, insider trading, and dissemination of false statements), the SEC may proceed through criminal fining or criminal
. Assessment criteria The assessment focuses on the whole process of AGM, starting from the dissemination of the meeting notice attached with details of the arrangement before, during and after the meeting
stakeholders’ rights; · To review whether draft notifications are authorized by law, and the contents are consistent with other regulations of a similar sort, clear and practical; · To go