.................................................................................................07 Summary of Audit Inspection Results A. Firm-Level...........................................................................................................10 B. Engagement-Level

professional standards and/or regulation, such as accounting firms, accredited verifiers, and regulated credit rating agencies, while others are not. At a high level, all firms providing external reviews should

substitute personnel at operational level and management level, financing source, office equipments and information technology systems, as well as, should evaluate on a usage of finance and accesibility to

incidents happen, it will disrupt and significantly affect customers, business operation, financial status or reputation of 1 BCI Good practice guidelines http://www.thebci.org/ 2 High-level principles for

Reporting Standards 9 – Financial Instruments Thai Financial Reporting Standards 16 – Leases Training sessions to prepare directors, high-level executives, and auditors for the Personal Data Protection Act

step change in transparency that facilitates the tracking of funds to social projects, while simultaneously aiming to improve insight into their estimated impact. The SBP provide high level categories

funds to environmental projects, while simultaneously aiming to improve insight into their estimated impact. The GBP provide high level categories for eligible Green Projects in recognition of the

are not standard transactions with an amount which is too high in comparison to the company's size. Evaluate the sufficiency of the internal control system at least once a year.     Qualifications of

limited cognitive abilities) tend to suffer greater investment losses. Literature review • Few papers focus on cognitive biases using intraday trade- level data. • The interaction between market

ensure the high quality of financial statements. Executives set tone at the top in a company, and are responsible for the accuracy of financial statements. Other factors such as changes in accounting