(A) Internal auditing according to the internal control regulations of the Headquarter.
(B) External Audits on consolidated financial statements as required by the Headquarter.
(C) In case that the asset, liability, sales amount or head counts of the Subsidiary shall fall under the following criteria,
the Subsidiary should go through the Korean Statutory audits under the related Law.
■ Asset amount: 10 million dollars or more
■ Liability amount: 5.8 million dollars or more
■ Annual sale amount: 8.3 million dollars or more
■ Head counts: 100 employees or more
(D) Audits on the financial statements of branch offices for the purpose of remitting profits to their head offices
(E) Audits on the financial statements of foreign invested company for the purposes of remitting dividends
to their shareholders
(F) Audits for IPO purpose to list on the KOSDAQ or the Korea Stock Exchange
대 현 회 계 법 인
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