minimum number of businesses and the nature of the businesses for which the auditors perform audit work and affix signature on the auditor’s report from at least three businesses to at least two

appropriate amount of paid-up registered capital by taking into account the nature of business and associated risks can lighten the burdens of intermediaries, especially small-sized securities companies or

or falsifying documents. SEC has therefore issued regulations specifying suspicious circumstances and the procedure for obtaining facts relating to such circumstances to be in accordance with the

Pursuant to Section 89/25 of the SEA, the auditor has the duty to report suspicious circumstances that were found from the audit in accordance with the auditing standards. SEC therefore proposes

Circumstances relating to the nature or timing of the auditor’s work (paragraph number........) ( 2.2.3 Limitations imposed by management (paragraph number........) ( 2.3 If the auditor’s report on the prior

from: ( 4.1.1 circumstances beyond control of the entity (paragraph.........); ( 4.1.2 circumstances relating to the nature or timing of the auditor’s work (paragraph........); ( 4.1.3 limitations

, resulting from: ฆ 2.2.1 circumstances beyond control of the entity (paragraph.........); ฆ 2.2.2 circumstances relating to the nature or timing of the auditor’s work (paragraph........); ฆ 2.2.3 limitations

, complexity, nature of the business environment, specific circumstances , and industry sector. H1: Number of KAMs is positively associated with cumulative abnormal returns/trading volumes (that is the greater

. - Require the resigning staff with the employment with assurance clients to notify the firm in advance – usually in the wider timeframe than the resignation in normal circumstances – to enable the firm with