standards. While the importance of the audit quality on the financial reporting process cannot be denied, the credibility of the financial information depends on responsibilities of other stakeholders as much
, increasingly emphasize the importance of audit quality factor in the selection of auditors. Qualitative information in the firm inspection report is thus very useful for the selection process. In addition, the
EARTH's requests for extension of the repayment period, which led to EARTH's lack of liquidity. Subsequently, on 2 June 2017, Mr. Phipat granted permission to a brokerage firm to sell EARTH
the auditors and the engagement quality control reviewers (“EQCRs”), the preparation for the appropriate implementation of the newly revised audit manual and audit procedures, 02 the lack of detailed
World Investor Week is a global campaign to raise awareness about the importance of investor education and protection promoted by the International Organization of Securities Commissions (IOSCO). The
the worst impacts, the partial lockdown in April and May, and the lack of tourism as a driver of the economy, while not directly impacting our business, had a measurable effect on some of our customers
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
During the meeting, both parties discussed the importance of enhancing cooperation between CSRC and SEC Thailand based on MoU signed in 2007, in response to global and regional challenges, and
into how capital market professionals could integrate climate-related risks and opportunities into their analysis and investment decisions. The session emphasized the importance of ethical investment
relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance