been known to have gigantic impacts even on the global market. To ensure the financial statements of those entities conform to accounting standards, auditing can no longer relies only on individuals but
business relationship, investment, or administration and management of the issuer, for example, customers, suppliers of raw materials, potential business partners of the issuer, the affiliated companies of
and managing negative impact on the environment from all aspects of the company’s operations, including in the context of raw material use, energy use, water use, renewable resources use, rehabilitating