concerning with such soft commissions as the following procedures: (1) In case of property fund, such information shall be revealed in annual report of fiscal year; (2) In case of mutual fund other than as
on to the seller’s remaining land. This resulted in shortage of rooms. Moreover, the four other buildings were 19 years old, which had never been renovated. The utility systems were outdated and run
. This resulted in shortage of rooms. Moreover, the four other buildings were 19 years old, which had never been renovated. The utility systems were outdated and run-down. It was then necessary to renovate
facts which should be revealed in order to deceive or materially mislead clients pertaining to derivatives, goods or variables. Clause 9 2 In engaging in derivatives with clients, the derivatives dealer
which should be revealed in order to deceive or materially mislead clients pertaining to derivatives, goods or variables. Clause 92 In engaging in derivatives with clients, the derivatives dealer shall
which should be revealed in order to deceive or materially mislead clients pertaining to derivatives, goods or variables. Clause 92 In engaging in derivatives with clients, the derivatives dealer shall
’, which was PwC’s Japanese affiliation. They found that ChuoAoyama’s existing clients moved to new audit firms after ChuoAoyama’s defective audit was revealed. Hypotheses H1: EY’s existing clients are more
areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
Thai SME have problems with their ability to compete due to outdated production systems, labor quality, and lack of innovation and product development. Some SME are highly competitive but have not