seriously come into question, especially when it involves those with high-level positions. The SEC, then, prefers that audit firms limit their risk exposures by progressively reducing the extent of personal
base on a specific percentage of each level of the net credit balance after deduction of the present value of the collateral, and the NPL amount, which carries a high risk of being uncollectible
concerning the Determination regarding Definition of Institutional Investor, Ultra High Net Worth, and High Net Worth Investor ; “ client ” means user of an intermediary ’s services; “ Stock Exchange ” means
capital market product having high-risk or complex characteristics; “general manager” means a person who is assigned by the board of directors to be the highest level responsible person in the management of
commercially operated and generated earnings for an extended period of time, showing reliability of the fund’s earnings. An infrastructure fund with the risk level of 8 A fund having the risk level of 8 has high
the structured notes in any subsequent level to any other persons who are not institutional investors and/or high net worth investors 16. Guarantee/collateral: Specify yes/no. If “yes”, disclose the
Insurance Commission) (Available in Thai only) 1. Authorized person 2. High level executives 3. Actuary 4. Auditor
Insurance Commission) (Available in Thai only) 1. Authorized person 2. High level executives 3. Actuary 4. Auditor
Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in
................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause