to solve SMEs’ existing problems,” including a shortage of fundraising channel, insufficient fundraising information, and lack of business development tools. All these things are SMEs’ and startups
service income and seriously lack of working capital and personnel shortage. This causes a material adverse effect on WCIG’s operations. After assessment the situation, the current Board of Directors of
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
company used it for operating had been controlled, therefore, this caused the lack of major income. Now, though turnover remains make no profits, considering to the sales amount which keep growing
the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to
into such transaction is disclosed to the SET. 3.3 Reasons of entering into the transaction Currently, the Company encounters the situation of the lack of financial liquidity and the cash flow for the
transaction Currently, the Company encounters the situation of the lack of financial liquidity and the cash flow for the business operation, as the Company has continuous accumulated loss. Thus, the Company
yet started saving money for their retirement. Furthermore, financial behavior survey indicated ?5 Lacks? as follows: (1) Lack discipline to track spending that caused the household debt rose to 83% of
deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards. This shortage of human resources
the auditors and the engagement quality control reviewers (“EQCRs”), the preparation for the appropriate implementation of the newly revised audit manual and audit procedures, 02 the lack of detailed