allocation to each partner, ensuring that the auditor will have necessary timing resource to engage in the audit, especially the engagement with substantial risk and high complexity more than just the sizable

; “ capital market product having high-risk or complex characteristics ”5 means the following capital market products: (1) investment units having high-risk or complex characteristics including: (a) investment

Loan of Financial Institutions Act B.E. 2523 (1980), except as specified in Chapter 7; “capital market product” means securities and derivatives; “capital market product having high-risk or complex

demonstrates that traditional regression analysis produces inconsistent relationships between CSR and firm value depending on which CSR proxy enters the regression. By contrast, SEM provides decisive evidence in

inconsistent, and sometimes inappropriate, application of the risk assessments. For example, an audit firm gave equal weights to all factors for the risk assessment of a potential audit engagement, including

, and eventually failures in detecting misstatements of financial statements. Moreover, as high-risk engagements require equally competent audit staff to deliver the audit works with sufficiently high

unrated Credit rating International Credit Rating AA, A BBB BBB unrated 2. (Market Risk) 25% 3. (Exchange Rate Risk) 4. (High Issuer Concentration Risk) ≤10% 10-20 % 20-50 % 50-80

Credit rating International Credit Rating AA, A BBB BBB unrated 2. (Market Risk) 25% 3. (Exchange Rate Risk) 4. (High Issuer Concentration Risk) ≤10% 10-20 % 20-50 % 50-80 % >80% 5

Credit Rating AA, A BBB BBB unrated 2. (Market Risk) 25% 3. (Exchange Rate Risk) 4. (High Issuer Concentration Risk) ≤10% 10-20 % 20-50 % 50-80 % >80% 5. (High Sector Concentration

anti-money laundering authority as high risk business/ profession; (7) a client who is categorized as higher-risk categories by the anti-money laundering authorities or the Securities Industry