: performing an audit work in giving opinions on financial statements with accountability in accordance with the professional code of ethics and regulations; provisioning the audit quality control system in
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
securities company shall allow any person to have control over its administration or management except for exercise of shareholder’s right in shareholder meeting or management under agreement approved by the