{"id":445,"date":"2024-11-13T14:41:17","date_gmt":"2024-11-13T07:41:17","guid":{"rendered":"https:\/\/smglobal.group\/?page_id=445"},"modified":"2024-12-11T15:48:57","modified_gmt":"2024-12-11T08:48:57","slug":"audit-assurance","status":"publish","type":"page","link":"https:\/\/smglobal.group\/ko\/audit-assurance\/","title":{"rendered":"Audit &#038; Assurance"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"445\" class=\"elementor elementor-445\" 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data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9cae15a elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"9cae15a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73844a6\" data-id=\"73844a6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9866ad3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9866ad3\" data-element_type=\"widget\" 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elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e5c4f5 elementor-widget elementor-widget-heading\" data-id=\"4e5c4f5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Audit &amp; Assurance<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-bb2a9a4 elementor-invisible\" data-id=\"bb2a9a4\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a05bf3 elementor-widget elementor-widget-text-editor\" data-id=\"3a05bf3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div 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class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tTansfer Pricing\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tA Transfer Pricing audit is an examination conducted by tax authorities to ensure that transactions between related entities or subsidiaries of a multinational enterprise (MNE), often across different countries, adhere to arm's length principles.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ba05844\" data-id=\"ba05844\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div 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