into account risks of client and technical competency and level of relevant experience of audit staff. Meanwhile, deficiency was found on engagement performance (EP) with lowest average score, resulted

consultants will be required to disclose and explain to prospective investors all important information before making investment decision such as terms and conditions, associated risks, effect on investors

manner to allow investors to learn of investment risks.  Asst. Prof. Dr. Manapol Ekkayokkaya, researcher, Faculty of Commerce and Accountancy, Chulalongkorn University said that the study on ?Quality of

share offering information and, prior to making investment, must pass knowledge test on risks associated with the investment. In case of retail investors, each investor is allowed to buy shares not

disclosure must clearly state that the issue rating is an expected rating, which remains subject to change. In addition, issuers must disclose the risks associated with the expected rating, including any

and investors to exercise caution when using services from unlicensed digital asset businesses, as they will not be protected under the law and may be exposed to risks of fraud and scams as well as

based on the applied criteria; and (5) the approach to managing any potential risks. In addition, ACC has not yet submitted all relevant supporting documents for its clarification. Such information is

public, thereby enhancing transparency and accountability, reducing corruption risks, and strengthening investor confidence in the long term. Listed companies are also encouraged to disclose their anti

, as they will not be protected under the law and may be exposed to risks of fraud and scams as well as money laundering activities. The public and investors can verify the list of licensed business

, credibility, and reputational risks for the business operators, as well as adversely affect the overall credibility in the financial system. Accordingly, to ensure that business operators have sources of