calls would have some short term impact. As lockdown period remains uncertain and social distancing continues, telecom remains to be essential service to both personal and business communication. Mobile

market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in

conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing investment management policy under

capital market, therefore it conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing

audit staff and their capabilities, so that the firms would be able to deliver high quality audits for all their engagements. 4. Human resources Human resource is essential for audit professions as it is

ธุรกิจท่ีไดรั้บผลกระทบทางตรงและทางออ้ม ซ่ึงจะเป็นปัจจยัฉุดร้ังการ 2 ไม่รวมสินทรัพยท์างการเงินท่ีมีการดอ้ยค่าดา้นเครดิตเม่ือซ้ือหรือเม่ือเกิดรายการ (Purchased or originated credit-impaired financial assets

securities company with an acceptable standard for Operational Control and Security of the information technology of a securities company. The essential of this guideline is compose of: 1. Policy of Security

an acceptable standard for Operational Control and Security of the information technology of a securities company. The essential of this guideline is compose of: 1. Policy of Security of the

regarded as a transfer of business in essential part pursuant to Section 107 (2) (a) of the Public Limited Companies Act B.E. 2535 (1992) (as amended) (the “Public Limited Companies Act”) and is regarded as