Microsoft PowerPoint - Discussion of risks for auditor Discussion of risk ฝ่ายกํากับบัญชีตลาดทุน 2 agenda 1. Economic Environment 2. Political Environments 3. High Risk Industries 4. Specific
intermediary . “institutional investor” 6 means an institutional investor under the Notification of the Securities and Exchange Commission Re: Determination of Definitions of Institutional Investor, Ultra High
investor under the Notification of the Securities and Exchange Commission Re: Determination of Definitions of Institutional Investor, Ultra High Net Worth Investor and High Net Worth Investor. “ultra-high
investor under the Notification of the Securities and Exchange Commission Re: Determination of Definitions of Institutional Investor, Ultra High Net Worth Investor and High Net Worth Investor. “ultra-high
recovery coupled with high oil prices since early this year may put more pressure on inflation. Against this backdrop, central banks worldwide are highly likely to adopt a more tightening stance, especially
as well as new high-end products, which the Company started to produce commercially towards the end of 2016. The increased capacity enabled the Company to increasingly fulfill customers’ orders
showed of 25.1% in the same quarter of last year. Excluding TBSP of 22.6% GP, Company’s %GP represented at 19.4%, primary by lower Gross Profit of High-Valued Document and Flexible Packaging. THB million
expenses. Besides, low-risk products offer low-return, while high-risk-high-return products come with high volatility. All of these factors make it more challenging to ensure sufficient post-retirement
holdings—most of which are high-quality—at lower than fair value prices, impacting the funds’ value. This rapid decrease in the funds’ value might lead to further sell of other mutual funds and result in
accepting any audit engagements; assess the firms? adequacy of human resources with sufficient skills, knowledge, and capabilities to deliver high quality audit work; and improve risk assessment criteria to