services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full
that six directors of the SET Board of Directors would be appointed by the SEC Board, while four would be selected among the SET members. In appointing those six members, first of all, the SEC Board
, namely (1) program trading service that automates trading order execution according to clients’ selected investment strategy* and (2) portfolio advisory with execution service.** Both of the services are
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
information, it is difficult for investors to analyze and make comparison efficiently. Besides, brokers are increasingly leaning toward investment advisory services, especially those related to asset allocation
have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by
Issuer and Non-ASEAN Issuer KPIs means key performance indicators, which are quantifiable metrics used to measure the performance of selected indicators SPTs means sustainability performance targets, which
those generated from the computerized system for the samples selected for both the test of controls and the substantive test when nothing in the audit program suggested that the sample would be chosen for
consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were
difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment