skills involved. Combined with the fact that investing in individual stocks is risky while portfolio investing offers more stable returns through diversification, this challenge makes investment vehicles

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...

increase from the previous inspection cycle by six percent. These facts suggested that retention of competent and capable staff is always a challenge for the audit firms. Over the years, most audit firms

provision of such enforcement mechanisms is a key responsibility of legislators and regulators. There is some risk that a legal system which enables any investor to challenge corporate activity in the courts

0.5 percent of the total Thai workforce. This group of workers falls short of their work potential, having more time and seek to work full-time job. It is a real challenge for Thailand to enhance the

activities in the digital world. This trend will likely be evident in the foreseeable future. To cope with this challenge, the business sector, including Thai commercial banks, has become more vigilant in

จริงผา่นการแข่งขนัซือ้ขายหุ้นในตลาดหลกัทรัพย์ ในโครงการ THE PREMIER Stock Challenge เพื่อตอบสนองความพึงพอใจสงูสดุของลกูค้าและน าไปสูก่ารเป็นแบรนด์ในดวงใจ (Top of Mind) ด้านบริการท่ีปรึกษาด้านการเงินและ

Stock Market The prospect of slower momentum in economic growth caused by various risk factors will pose a greater challenge for corporate performance in 2005. With rising oil prices and interest rates