rotation of key audit partner in accordance with the Code of Eth ics for Professional Accountants with clear details on the consideration of time-on period and communicate to the relevant individuals
values audit quality over short-term profit, clear expectations and performance evaluation criteria that are appropriately tied to the audit quality are an absolute necessity. Assignment of audit
professional standards. Other causes included a scarcity of knowledgeable personnel with specific expertise such as financial reporting standards and auditing standards, insufficiency of clear and detailed audit
government’s emergency decree launched in late March 2020, while others were closed due to plunging demand. At the same time, the Bank of Thailand opted to cut the policy rate and implement additional measures
and training for all staff together with clear-cut staff performance measurements; (6) customer data management that takes into account appropriate customer data security and privacy; (7) effective and
benefited from seasonal factors during the second quarter of every year that the sky is clear, with lowered clouds and fog. Whereas, the electricity sales of the “Lom Ligor” project adjusted downward, due to
findings, it seems difficult to draw a clear-cut conclusion on whether CSR as a whole has a positive, negative, or neutral effect on firm value. When socially responsible investors and corporate managers are
assurance that their personnel in each level are competent and capable of performing quality engagements. The firms therefore should establish clear policies and procedures for monitoring and processing the
principles for governments to follow in developing their regulatory frameworks, recognising the importance of supervisory, regulatory and enforcement authorities in ensuring effective implementation. Broad
barrels. Fuel Oil and Dubai crack spread (FO/DB) in Q1/2019 averaged at 0.54 $/BBL, an increase of 5.50 $/BBL compared to Q1/2018, influenced by the production cut of OPEC and their associates, combined