in analyzing the appropriateness of these ratio, they should be considered in tandem with the volume of audit engagements of that firm, e.g., number of audit client, size, and complexity of audit

investment consultant for complex instruments type 1 is allowed to give advice to investors about capital market products without complex features and products with high risks or complexity of all types. Ex

, permissible to be offered to institutional investors and high net worth investors, either directly or through intermediaries. Due to the instruments? characteristics of high risk and complexity, the investment

2 is allowed to give advice to investors about capital market products with non-complex features and investment units or debt securities with high risks or complexity, e.g., investment units of mutual

of trading volume, a number of listed companies along with the introduction of new financial instruments and complexity of management strategies. Assessment criteria must therefore be adjusted in

policy : - Utility charges : According to the rates announced by Saha Group Industrial Park, based on actual units or volume used - Business consultancy fees : Fees depending on the complexity level of

reasons for the decrease in revenue. Firstly, the intensity and complexity of cases in Trang comparing to the same period last year significantly reduced such as Dengue fever decreasing by 55% and Influenza

property in use - Business consultancy fees : Fees depending on the complexity level of such services - Warehouse management fees : Fees depending on the volume of transported products - Information

complexity level of such services - Advertising & public relations expenses : Expenses depending on the costs incurred in the advertising materials production, and the media costs selected for dissemination

quality assessment while the capital market has grown both in term of trading volume, a number of listed companies along with the introduction of new financial instruments and complexity of management