constant volatility and instability in various ways due in part to the global pandemic of COVID-19 and the fast-paced changes in technology. Thus, it is inevitable for auditors to adjust their methodology to
: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012
globally, so as to address persistent deficiencies in listed public interest entity audits. To achieve this goal, the AARG will ramp up its engagement with the Big-Four audit firms? leadership to address
% and 2%, respectively. Whereas, Q3/2018 was under a low season period with middling usage of automobiles and minuscule tourism outings, due to the persistent rainfall which lasted throughout the quarter
from investment scams via various new forms and channels. In this regard, the SEC has observed a persistent trend of investment scams related to the capital market, with scammers often using online
economic slowdown resulting in declining export and plunging tourists’ spending especially Chinese tourists. The instability in Thailand politic and election in March 2019 slowed public investment. High
continued to expand, it has still been affected by high levels of household debt as well as persistent low prices for agricultural products. The performance of the company in this quarter is still in line
/ Frequent / Persistent 7 VE scale of assessment: Minor / Significant / High / Critical 8 VE scale of assessment: Non-communicative / Reactive / Remediative / Proactive 3 Verification – The KPI will be
help offset declining tourists from China. Amidst political instability and the expected Presidential and Parliamentary election in 2018 and 2019 respectively, the Company is confident in its ability to
temporarily. For private investments, that decreased from the same period of last year in all sectors from instability of the economy, except for ongoing projects of improvement, maintenance and automation