., 2018; CALISKAN et al., 2020) •Naive Portfolio •Minimizes risk without sacrificing expected returns(Tang, 2003) •Optimal strategy(Bock, 2018;Brown et al., 2013;li, 2018) 6 Background(Cont.) •Mean variance
349 SJ Infinite I Business Complex, Unit 1507, 15th Floor, Vibhavadi-Rangsit Road, Chompol, Chatuchak, Bangkok, 10900 Tel. 02 075 5667-8 Fax. 02 075 5669 Website: www.eicasia.net Ref. EIC-AD005/2018
challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed
over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the
in this manner had not happened before. The fact in this matter, although seems not so complicated, relates to many provisions of laws under the purview of both the SEC and the DBD. Accordingly, while
qualified audit personnel and inability to react to changes of professional standards and more complicated structural transactions, will also be addressed to support market readiness for current dynamic
supervision 2.6 Quality Assurance & Review Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have
preventing investors to fall victims for fraudulent solicitations, as well as being a mean of elevating the protection for investors.”The public can use SEC Check First application to search information on
does not necessarily mean 1:1 ratio.
.__________________________ Remark: * Insurance companies mean life insurance companies and non-insurance companies, excluding local branches of foreign life insurance companies and foreign non-life insurance