-approval of each option clearly to the bondholders, together with the reasons and opinions of the bondholders' representative. Furthermore, the SEC requests the bondholders to scrutinize the information in

their assigned duties and responsibilities. If the committee has extra duties, the company should provide higher remuneration as they have to scrutinize information before proposing the board of director

. - Establish the working group to scrutinize the completeness and appropriateness of audit manual and audit procedures as required by the auditing standards. The auditors and EQCRs involvement is insufficient

assistants. The turnover rate of audit assistants can be used to scrutinize the adequacy of staff within each audit firm. It can also be used in human resources planning, as in the recruitment, the task

of interest are as follows: (1) Senior and junior staff turnover rate The AQIs on senior and junior staff turnover rate can be used to scrutinize the adequacy of staff within each audit firm. It can