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
Loan of Financial Institutions Act B.E. 2523 (1980), except as specified in Chapter 7; “capital market product” means securities and derivatives; “capital market product having high-risk or complex
Must Manage in This Changing World” emphasizes 4 types of challenges that are significant turning points, including the era of quickly shifting technology, the use of benefits from ASEAN becoming
our strengths while ensuring cost- effectiveness, and to better serve customer needs that are ever more complex and varied. However, connectivity of KBank to other businesses within the ecosystem may
potential performance and risks (e.g. hedge funds, hybrid securities, structured products, investment units of a mutual fund of which the returns calculation is made in a complicated way (complex return fund
information technology. As such, the audits of complex entities encountered obstacles and needed assistance of experts in the field. The SEC, as a result, invited technological experts to instruct and share
of Digital Assets: Reciting major timelines in the past and the turning points in the digital asset world, digital tokens, NFT, Metaverse and perspectives on future digital asset markets, and (4
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
, Chulalongkorn University "CSR - Turning Point of Life and Business" by Asst. Prof. Dr. Suthisak Kraisornsuthasinee from the Faculty of Commerce and Accountancy, Thammasat University C O R P O R A T E R E V I E
is the audit of revenue recognition using percentage of completion method. Specifically, this type of audits is inherently complex and relies heavily on the work of an expert in estimating budget costs