duties, responsibilities, relevant rules and related procedures; Where there are estimates, FAs shall render opinions on reasonableness and feasibilities of the assumptions employed in preparing the
duties, responsibilities, relevant rules and related procedures; Where there are estimates, FAs shall render opinions on reasonableness and feasibilities of the assumptions employed in preparing the
relations The type and amount of transaction Whether it is a market price or a fair price Whether the conditions are in accordance with ordinary business Necessity and reasonableness / opinion of the Audit