non-compliances were resulted from failures to record employee benefit obligation in accordance with Thai Accounting Standard No. 19 ?Employee Benefits? prescribed by Accounting Standard Committee

from insufficient involvement of engagement partners and engagement quality control reviewers (EQCRs) and incomplete audit manuals as required by quality control standard. Findings by respective average

online meetings; arranging and facilitating flexible working times and work from home where possible; social distancing practices; setting up alcohol-based hand sanitizing stations; installing thermal

the first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17) on 1 January 2025. Consequently, the auditor was unable to review the source of input data, the

to raise the standard of audit quality in ASEAN, the World Bank's Centre for Financial Reporting Reform (CFRR), in collaboration with experts from the East Asia Pacific region of the Bank's Global

distancing practice both at stores and at head office; working from home; setting up alcohol-based hand sanitizing stations; installing thermal scanners at selected screening points for associates, customers

without warning statements or warning practices are unclear. The SEC is therefore conducting this public hearing on a proposed amendment to the relevant regulations to establish a clear standard of warning

and a deficit, it shall demonstrate such items separately without setting off. /2 In case of the company have various categories of additional paid-in other capital (deficit), namely appraisal surplus

separately without setting off. /2 In case of the company have various categories of additional paid-in other capital (deficit), namely appraisal surplus, revaluation surplus (deficit) in investment, it shall

, it shall demonstrate such items separately without setting off. /2 In case of the company have various categories of additional paid-in other capital (deficit), namely appraisal surplus, revaluation