fraud risks by management that was prone to be a significant risk area. As a result, this engagement was concluded as having a moderate risk level, instead of that of a high risk, although management’s

solutions to the human resources problem in the audit industry. • In September 2012, the SEC issued guidelines for audit committees to select high-quality external auditor. The SEC held a seminar for audit

1 1 4 4 2 7 5 3 2 2 4 5 N ot Q ua lif ie d Exposure to the capital market Score RBA Results every year every two years every three years H: MH: ML: L: High exposure to the capital market Moderate to

market Moderate to high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 1: The firm-level inspection results, categorized by risk

years every three years 1 2 3 4 5 H: High exposure to the capital market MH: Moderate to high exposure to the capital market ML: Low to Moderate exposure to the capital market L: Low exposure to the

review of selected engagements which were in high-risk industries with focus on review of primary accounts affected by the adoption of new financial reporting standards, matters that required high

Re: Determination of the Definitions of Institutional Investor, Ultra-high Net Worth Investor and High Net Worth Investor

? 30 2564 AIA Global Moderate Allocation Fund (AIA-GMA) . ( ) : - ? ? . (Cross Investing Fund) (Fund of Funds) AIA-GMA 1 • 1. AIA Diversified Fixed Income Fund AIA Investment Management Private

HR solutions. HR solutions grew by THB 26.27 million or 15.04% from the recognition of license income and implementation fee from projects in Thailand and Malaysia, as well as, moderate growth in

Factor Bets Active Share Tracking Error0 Low High Low High Active share is a well recognized approach to measure how active the portfolio management. Active share can be used together with tracking error