a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity  of the auditor and audit engagement quality; and - having cumulatively performed audit duties

statements. The results indicate that without the complexity of consolidation process with many subsidiaries, companies are still facing financial statements adjustments. Although the complexity in the process

(Volatility, Uncertainty, Complexity, Ambiguity: VUCA) รวมทั้งการเปลี่ยนแปลงอย่าง รวดเร็วของเทคโนโลยีและนวัตกรรม คณะกรรมการบริษัทจดทะเบียนจึงมีบทบาทสำคัญในการสร้างความ เข้มแข็งและภูมิคุ้มกันซึ่งจะนำให้บริษัท

Institutional Investors, Major Investors or High Net Worth Investors, or Services related to Securities Having High Risks or Complexity dated 15 February 2013; (36) The Notification of the Capital Market

, complexity, nature of the business environment, specific circumstances , and industry sector. H1: Number of KAMs is positively associated with cumulative abnormal returns/trading volumes (that is the greater

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

management that should be applied by each intermediary and for determining a clear detail of practical approaches suitable for size and complexity of business operation of companies. In addition, the

clear detail of practical approaches suitable for size and complexity of business operation of companies. In addition, the intermediaries should study standards and practice guidelines for business

2015 was published in the Government Gazette on 25 June 2015. 8 Diagram showing infrastructure funds’ risk levels and a summary of important risk factors Low risks/complexity High risks/complexity Money

deficiencies effectively because they took on audit engagements in excessive quantity and complexity beyond the capability of experienced personnel to perform quality audit work in accordance with the